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Issues: Whether aluminium foil pouch is classifiable under Tariff Heading 76.07 as aluminium foil or under Tariff Heading 76.12 as a container similar to casks, drums, cans and boxes.
Analysis: The article was found to be used as a container and not merely as aluminium foil. Heading 76.12 covers aluminium containers and similar containers, including rigid or collapsible tubular containers, and the pouch answered that description. Heading 76.07 applies to aluminium foil simpliciter, including foil that is backed, perforated, coated or otherwise treated, so long as it does not assume the character of an article or product of another heading. Once the foil is fashioned into a pouch with container form, it ceases to remain aluminium foil simpliciter. The backing with plastic did not take the goods out of the scope of aluminium content, and the shape of the article supported classification as a container.
Conclusion: Aluminium foil pouch is classifiable under Tariff Heading 76.12 and not under Tariff Heading 76.07. The classification adopted by the lower authorities was upheld.
Ratio Decidendi: When aluminium foil is converted into a pouch having the commercial and functional character of a container, classification is governed by the heading for containers and not by the heading for aluminium foil simpliciter.
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