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of <h1>Aluminum Foil Laminated with Plastic on Both Sides Reclassified Under Heading 39.20 as Plastic Sheets/Foils.</h1> The circular addresses the classification of aluminum foil laminated with plastic on both sides. Previously, such products were classified under Chapter 76 as 'backed aluminum foil.' However, the Board has clarified that when aluminum foil is laminated on both sides with plastic, it should not be considered as 'backed' but rather classified under Heading 39.20 as 'plastic sheets/foils separated by a layer of aluminum foil.' This decision reiterates the content of an earlier circular and provides guidance for the proper classification of these multi-laminated foils.
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