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76.12 ‑ Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat‑insulated, but not fitted with mechanical or thermal equipment.
The provisions of the Explanatory Note to heading 73.10 also apply, mutatis mutandis, to this heading.
Casks and drums of aluminium are mainly used for the transport of milk, beer, wine, etc.; aluminium cans and boxes are often used for packing foodstuffs. The heading also includes rigid tubular containers (e.g., for pharmaceutical products such as pills or tablets), and collapsible tubular containers for creams, toothpastes, etc.
This heading does not cover :(a) Articles of heading 42.02. (b) Biscuit barrels, tea caddies, sugar tins and similar household or kitchen containers and canisters (heading 76.15). (c) Cigarette cases, powder boxes, tool boxes and similar containers for personal or professional use (heading 76.16). (d) Articles of heading 83.04. (e) Ornamental boxes (heading 83.06). (f) Containers specially designed and equipped for carriage by one or more modes of transport (heading 86.09). (g) Vacuum flasks and other vacuum vessels complete, of heading 96.17.
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