HQ H216396 (Oct. 9, 2012). In a request for Internal Advice from Regulations and Rulings, Apple asserted that the iPad Smart Covers (both plastic and leather models) are classified as accessories to ADP machines under heading 8473, HTSUS. Although the heading text includes an exclusion for covers, Apple asserted that the iPad Smart Covers are not covers. Rather, they are combination battery life preservers/computer stands. As such, they are not excluded by the heading text of 8473, HTSUS.
On October 9, 2012, CBP determined that although Apple has increased the functionality of this cover, it still remains a cover. As the heading text of 8473, HTSUS, excludes covers, the plastic covers are classified in heading 3926, HTSUS, as articles of plastics and the leather covers are classified in 4205, as articles of leather.