&&The goods at issue are the iPhone 6/6S Case-Mate Charging Folio case and iPhone 6/6S Case-Mate Charging Folio wristlet case. Both cases are meant for the iPhone 6/6S only and are made of genuine leather. The cases incorporate a 3500 mAh lithium-ion battery pack built into the case and MFI certified lightning connector used to connect the phone to the battery for extra power.&&&&The cases are folding folio style cases where the inside of the front cover has slots built in to hold IDs, cards and a pocket for cash. The back cover houses the battery and connects to the iPhone using the lightning connector. The wristlet folio case incorporates a snap enclosure to mimic the look of a handbag and wristlet strap.&&&&The battery is used to provide up to 125% extra battery life for the iPhone 6/6S. Both models of the case have a removable slim case for a lightweight case if the user does not require the extra battery power or to carry the folio case.&&&&The battery is charged using a conventional wall outlet which converts alternating current (AC) to direct current (DC) to store in the battery (accumulator). The battery itself holds the current and transfers the DC to the iPhone when connected. There is no conversion of current within this process, which is the essential feature of the product. The manufacturer’s suggested retail price (MSRP) of the product is $129.99. Similar folio cases without a battery feature to provide extra power to the iPhone sell for less than half of that price. This product is a battery for the iPhone 6/6S housed in an iPhone case, which incorporates features such as pockets to be used as a wallet or small handbag.&&

&&Requested classification 8504.40.90.91 was considered first but this product does not fall within the guidelines of that classification. Goods of heading 85.04 convert electrical energy, e.g., direct current (DC) to alternating current (AC) or vice versa. This unit has in input of DC and outputs DC as well, so there is no conversion of energy and no rectifier to adapt energy for alternate usage.&&&&Classification 4202.99.90.00 was also considered; however, the essential function of this product is the ability to provide extra power to the iPhone through the built in battery pack. This feature separates the product from being simply a cell phone case, which provides light protection or wallet/handbag.&&&&Heading 85.07 is then considered, as it covers accumulators. Rechargeable batteries are accumulators. Regard is given to the Explanatory Notes to this heading which state: “Accumulators containing one or more cells and the circuitry to interconnect the cells amongst themselves, often referred to as "battery packs", are covered by this heading, whether or not they include any ancillary components which contribute to the accumulator’s function of storing and supplying energy, or protect it from damage, such as electrical connectors, temperature control devices (e.g., thermistors), circuit protection devices, and protective housings”.&&&&This product is a rechargeable battery pack housed in a genuine leather iPhone folio case, which has features which enable it to be used as a wallet/handbag as well. The essential function is the ability to provide extra battery power to the iPhone. The other features are considered to be convenience features. The battery separates the product from merely being an iPhone case and also considerably raises the price of the product.&&