Aluminium foil cut to shape stays under the specific tariff entry until it becomes a distinct article.

Aluminium foil printed, perforated and cut to the shape of a blade tuck remained classifiable under Tariff Item 7607.30 because that item expressly covers foil that is perforated or cut to shape. Cutting to shape does not by itself convert the foil into another article; it leaves the goods within the specific tariff entry until they actually acquire the character of a different article, such as when folded and glued into a blade tuck. Chapter Note 1(d) applies only where the goods have become another heading's article. The residuary Tariff Item 7616.90 applies only if no specific tariff item covers the goods.

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Issues: Whether aluminium foil printed, perforated and cut to the shape of a blade tuck, but not yet folded and glued, was classifiable under Tariff Item 7607.30 or as other articles of aluminium under Tariff Item 7616.90.

Analysis: Tariff Item 7607.30 specifically covers aluminium foil that is perforated or cut to shape. The expression "cut to shape" means cut to the shape of an article, but that alone does not take the goods out of the tariff item. The foil would cease to fall under Tariff Item 7607 only when it has assumed the character of another article, such as when it is folded and glued into a blade tuck. Chapter Note 1(d) applies only where the goods actually acquire the character of some other heading. Since the goods were only cut to shape at the time of clearance, they had not become a different article. The residuary Tariff Item 7616.90 can apply only if the goods do not fall under any other specific tariff item.

Conclusion: The goods were correctly classifiable under Tariff Item 7607.30 and not under Tariff Item 7616.90.

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