A PHONE CASE WITH THE FRONT BEING MADE OF A MOULDED POLYURETHANE, AND THE BACK BEING MADE OF A MOULDED TPU, PLASTIC AND SILICONE. THE SIDES ARE ALSO MADE OF A PLASTIC AND SILICONE MATERIAL, WHICH IS DESIGNED TO ABSORB IMPACT IF DROPPED. INTENDED TO BE CARRIED IN A HANDBAG OR POCKET

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4202 - TRUNKS, SUITCASES, VANITY CASES, EXECUTIVE-CASES, BRIEFCASES, SCHOOL SATCHELS, SPECTACLE CASES, BINOCULAR CASES, CAMERA CASES, MUSICAL INSTRUMENT CASES, GUN CASES, HOLSTERS AND SIMILAR CONTAINERS; TRAVELLING-BAGS, INSULATED FOOD OR BEVERAGES BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, MAP-CASES, CIGARETTE-CASES, TOBACCO-POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE-CASES, JEWELLERY BOXES, POWDER BOXES, CUTLERY CASES AND SIMILAR CONTAINERS, OF LEATHER OR OF COMPOSITION LEATHER, OF SHEETING OF PLASTICS, OF TEXTILE MATERIALS, OF VULCANISED FIBRE OR OF PAPERBOARD, OR WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS OR WITH PAPER GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 420239 - ARTICLES OF A KIND NORMALLY CARRIED IN THE POCKET OR HANDBAG; WITH OUTER SURFACE OF MATERIALS OTHER THAN LEATHER, COMPOSITION LEATHER, PLASTIC SHEETING OR TEXTILE. TARIC CODE 4202390090 - OTHER THAN HAND-MADE. ALSO CLASSIFIED IN ACCORDANCE WITH: CNEN ISSUED IN 2018/C 95/05