Aluminium foil classification turns on whether processing creates a finished article; blade tucks fell under other articles of aluminium.

Blade tucks subjected to printing, perforation and die-cutting were held to have assumed the shape and utility of a finished article, so they ceased to be mere aluminium foil. Heading 7607 and Chapter Note I(d) cover foil that is only perforated or cut to shape, but not material that has acquired the character of another article. The goods therefore fell under Heading 7616 as other articles of aluminium, specifically sub-heading 7616.90, rather than Heading 7607.30. Earlier decisions cited on classification were distinguished on their facts.

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Issues: Whether blade tucks were classifiable as aluminium foil under Heading 7607.30 or as other articles of aluminium under Heading 7616.90.

Analysis: The goods were subjected to printing, perforation and die-cutting and emerged as complete packets capable of holding blades, requiring only final glueing. Heading 7607 and Chapter Note I(d) cover aluminium foil as a primary product, including foil that is perforated or cut to shape, so long as it does not assume the character of an article of another heading. Once the goods acquired the shape and utility of a finished article, they ceased to be mere foil. Heading 7616 covers other articles of aluminium, and sub-heading 7616.90 applies to articles not falling under 7616.10. The cited earlier decisions were distinguishable on facts.

Conclusion: Blade tucks were correctly classified under Heading 7616.90 and not under Heading 7607.30.

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