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This heading covers the products defined in Chapter Note 1 (d), when of a thickness not exceeding 0.2 mm.
The provisions of the Explanatory Note to heading 74.10 relating to copper foil apply, mutatis mutandis, to this heading.
Aluminium foil is used in the manufacture of bottle caps and capsules, for packing foodstuffs, cigars, cigarettes, tobacco, etc. Aluminium foil is also used for the manufacture of the finely divided powder of heading 76.03, in crinkled sheets for thermal insulation, for artificial silvering, and as a wound dressing in veterinary surgery.
The heading does not cover :(a) Stamping foils (also known as blocking foils) composed of aluminium powder agglomerated with gelatin, glue or other binder, or of aluminium deposited on paper, plastics or other support, and used for printing book covers, hat bands, etc. (heading 32.12). (b) Paper and paperboard for the manufacture of containers for milk, fruit juice or other food products and lined with aluminium foil (i.e., on the face which will form the inside of the containers) provided they retain the essential character of paper or paperboard (heading 48.11). (c) Printed aluminium foil labels being identifiable individual articles by virtue of the printing (heading 49.11). (d) Plates, sheets and strip, of a thickness exceeding 0.2 mm (heading 76.06). (e) Foil in the form of Christmas tree decorations (heading 95.05). Subheading Explanatory Note. Subheading 7607.11
In addition to cold-rolling or hot-rolling, the products of this subheading may have been subjected to the following working or surface treatments : (1) Heat treatments, such as stress-relieving or annealing. These treatments also eliminate residual rolling mill lubricants. (2) Trimming, slitting or cutting into rectangular (including square) shape, e.g., separating wide strip into narrower strip. (3) Separation (unwinding) of thin multiple-layer laminated sheets. This operation is necessary when two or more coils of foil are rolled simultaneously during the last rolling mill pass. (4) Chemical cleaning or washing. This is normally carried out to eliminate residual oil when there is no heat treatment.
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