Battery-integrated tablet PC rear covers fall under the specific...

Battery-integrated tablet PC rear covers fall under the specific tariff heading for lithium-ion accumulators where the battery actively stores and supplies electrical energy and the accompanying thermal pads, conductive cloth, foam sheets, bracket, waterproofing components, middle frame and back cover protect or enable its functioning. Chapter 85 Note 3 covers accumulators presented with such ancillary protective or functional components, including part of the host product's protective housing. Section XVI Note 2(a) requires classification under heading 8507 before the general parts heading 8473, which also excludes covers and similar articles. The complete assembly is therefore classifiable as a lithium-ion accumulator under tariff item 8507 60 00, rather than as a tablet-PC part.