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A product consisting of a metallised polyethylenterephthalate (‘PET’) film used as a raw material source to manufacture an aluminium pigment, having the following characteristics:
at least eight layers of aluminium of a purity of 99,8 % or more,
the optical density of each aluminium layer is not more than 3,0 D,
each aluminium layer is separated by an acrylate polymer layer,
the thickness of each aluminium layer is up to 30 nanometres (0,03 μm),
the aluminium and acrylate polymer layers are on a PET (polyethylenterephthalate) carrier film having a thickness of 12 μm.
The product is presented on rolls of up to 50 000 metres in length.
| 7616 99 90 |
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 7616, 7616 99 and 7616 99 90.
Classification under heading 3212 as a stamping foil is excluded because the product does not consist of a metallic powder agglomerated with a binder, or of a metal or pigment deposited on a supporting sheet, and it is not of a kind used for printing. Consequently, in accordance with Note 6 to Chapter 32 the product is not a stamping foil.
As the PET carrier film acts as a structural support layer for the aluminium and acrylate polymer layers put on either side of that PET carrier film, it does not give the product its essential character. The essential character is given by the aluminium. Classification as foils of polyesters or plastics under heading 3920 or 3921 is therefore excluded.
In accordance with Note 1(d) to Chapter 76, foils of heading 7607 consist only of a single layer of aluminium which can be backed with, for instance, plastics. The product has a more complex structure as it consists of several aluminium layers separated by acrylate polymer layers, supported by a PET carrier film in the centre of that structure. Consequently, classification under heading 7607 as an aluminium foil, backed with plastics, is also excluded.
The product is therefore to be classified in CN code 7616 99 90 as other articles of aluminium.
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