Aluminium Composite Panels classified under tariff heading 7606 due to predominant aluminium characteristics per Rule 3(b) interpretation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of goods - Aluminium composite penal/sheet - The ACPs are sandwich panels comprising two aluminium sheets bonded to a non-aluminium core. The combined thickness of the aluminium sheets in ACP manufactured by the applicant exceeds 0.2mm - As these sandwich panels attribute most of their characteristics to the two aluminium sheets, they have to be classified under the tariff heading 7606 as per Rule 3(b) of the General Rules for the interpretation of the Customs Import Tariff Schedule - AAR....