Lower 48 states only. New open box. Just opened the box to examine and making sure the unit is functionally intact. Conditional return accepted: All APPLE product return must be reset to the Ipad back to the factory setting and un-syn from the associated Itune accounts, and all accessories and retail box must be included. If these conditions does not meet before the return process, the return request will be reported to the Ebay community and excessive restocking fee will be enforced. All serial numbers are photo archived before our shipping process. It will be shipped via signature required USPS priority mail. Thank you.