Aluminium foil classification under the Customs Tariff favoured Chapter 76 over paperboard heading for composite backed goods.

Imported aluminium foil backed with paper or paperboard was held classifiable under Customs Tariff Heading 76.07 rather than Heading 48.19. Chapter 48 excluded metal foil backed with paper or paperboard, while Chapter 76 expressly covered aluminium foil whether or not backed with paper, paperboard, plastics or similar reinforcing materials. The goods were treated as composite aluminium foil and not as cartons or boxes of the kind covered by Heading 48.19. Applying the tariff headings and chapter notes, and following the earlier larger bench view, the Tribunal accepted classification under Chapter 76.

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Issues: Whether imported aluminium foil backed with paper or paperboard was classifiable under Customs Tariff Heading 76.07 or under Heading 48.19.

Analysis: The classification depended on the tariff headings and chapter notes. Chapter 48 excluded metal foil backed with paper or paperboard, while Chapter 76 covered aluminium foil whether or not backed with paper, paperboard, plastics or similar reinforcing materials. The goods were found to be aluminium foil backed with aluminium and paper components and had not acquired the character of cartons or boxes under Heading 48.19. The Tribunal also followed the earlier larger bench view that such composite material remains classifiable as aluminium foil and that the interpretative rules do not override clear heading and note language.

Conclusion: The goods were correctly classifiable under Chapter 76 and not under Heading 48.19; the assessee's classification was accepted.

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