iPad 10.2" (7th,8th, 9th Gen) MPOS Case w/ Hand & Shoulder Strap. It is for used for covering an iPad. The case is designed to cover the back and sides only of the iPad. Weight 1.5 lb Length 10.2 in Width 7.7 in Depth 0.6 in. A 2nd item (e.g. Mobile phone) can be attached to the back of cover using the magnet.

General Interpretive Rules 1, 3b & 6 Notes to Section VII and Chapter 39 Classification Regulation 2019/830 HSEN to Chapter 39 and Heading 3926 Text to codes 3926, 3926 90, 3926 90 97 Renewal of BTI IENEN004-2023-BTI240