Backed aluminium foil classification turns on Rule 1 and specific tariff notes, not general essential character analysis.

Backed aluminium foil laminated with paper and polyethylene was analysed as a tariff classification issue under Heading 7606.00 versus Chapter 48. The majority view treated the product as aluminium foil because the Chapter 76 note specifically covered backed foil, the thickness requirement was met, and classification could be resolved under Rule 1 from the heading and notes without resort to Rule 3. It also held that Chapter 48 was excluded by its note, making relative weight and essential character secondary. The dissent viewed the goods as a composite laminated paper article and applied Rule 3, finding paper to provide the essential character.

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Issues: Whether aluminium foil backed with paper and polyethylene was classifiable under Heading 7606.00 as aluminium foil or under Chapter 48 as laminated paper.

Analysis: The majority held that the product, though composite in nature, satisfied the definition of foil in Note 1(viii) to Chapter 76 because aluminium foil formed a backing with paper and polyethylene and the thickness requirement was met. On that basis, classification was determinable from the headings and chapter notes themselves under Rule 1, and resort to Rule 3 was unnecessary. The majority further held that Chapter 48 stood excluded by its chapter note, and that earlier reliance on relative weight and essential character was misplaced where the tariff language specifically covered backed aluminium foil.

Conclusion: The product was held classifiable under Heading 7606.00 and not under Chapter 48, and the appeal failed.

Dissenting Opinion: The dissenting member held that the goods were a composite article of paper board with multiple laminations, that Rule 3 was relevant, and that aluminium did not provide the essential character. On that view, the product remained classifiable under Chapter 48.

Ratio Decidendi: Where a tariff heading and chapter note specifically describe backed aluminium foil, classification must be determined under Rule 1 from the heading and notes themselves, and general interpretative rules cannot override that specific coverage.

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