GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI. 

NO. SI/MISC/767/91-III                                                                 Dated: 10-11-1993

                                                        PCT/CC/05/92

PUBLIC NOTICE NO. 66/1993 

SUB:  Classification of packing material namely aluminum foil

A question has arisen regarding classification of packing material namely Aluminum Foil Sandwiched between two layers of plastic material. The product is potentially classifiable in two headings namely 76.07 and 39.21. The issue had been examined in detail and was also referred to Custom Cooperation Council, Brussels, Belgium.

2.         The Custom Cooperation Council, Brussels, Belgium vide their letter No. 93 N. 123-Sa/FL dated 18.02.1993 have opined that the product in question consists of sheeting composed of two layers of plastic separated by a layer of aluminum foil, bonded together by means of adhesives. The aluminum foil makes a greater weight contribution on to the composition of product as compared to the plastic films.

3.         Heading 76.07 covers aluminum foil of thickness not exceeding 0.20mm,backed with plastics or other material. The aluminum foil of the product in question is covered on both sides with plastics and, therefore, it cannot be regards as backed" for the purpose of this heading.

4.         Heading 39.21 covers plates, sheets, films foils and strip of plastics, which have been reinforced, laminated, supported or similarly combined with other materials.

5.         With regards to the classification of plates, sheets etc. of plastics which combined with other materials, the General Explanatory Note to Chapter 39 states that articles consisting of for, example, plastic sheets separated by a layer of another material such as metal foil are covered by Chapter 39, provided that they retain the essential character of articles of plastics.

6.         Since the product under reference retain the essential of plastics and the aluminum foil which is covered on both sides with plastics, has a thickness less than that of the plastics films, it should, therefore, be classified in heading 39.21 (Sub heading 3921.9000).

7.         It is, therefore, notified for the information of public in general and trade in particular that Aluminum foil witched between two layers of plastics, referred to above falls for classification under heading 3921.9000.

Signed by

 (JEHANGIR KHAN)

COLLECTOR