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Lapse in Federal Funding Impact on CBP Website Operations Notice

NOTICE: Due to the lapse in federal funding, this website will not be actively managed. This website was last updated on December 21, 2018 and will not be updated until after funding is enacted. As such, information on this website may not be up to date. Transactions submitted via this website might not be processed and we will not be able to respond to inquiries until after appropriations are enacted.

 

Aviso del impacto de la interrupción de fondos federales en las operaciones del sitio web del Oficina de Aduanas y Protección Fronteriza de los Estados Unidos (CBP, por sus siglas en inglés)

AVISO:  A causa de la interrupción de fondos federales, este sitio de web no será administrado activamente. La última actualización a este sitio web se realizó el 21 de diciembre de 2018 y no se harán más actualizaciones hasta que el gobierno reanude operaciones; por ende, puede que el sitio web no refleje la información más reciente. Es posible que no podamos procesar transacciones ni responder a
preguntas hasta que se reanuden operaciones.

Classification of iPad Smart Covers

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.

 

Last modified: 
April 26, 2018
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