Tin foil is specifically classified as an article of tin under this heading rather than as a flat-rolled product, because the HS schedule does not have a dedicated flat-rolled heading for tin equivalent to those for aluminum or copper. Importers should verify the specific 10-digit US tariff line for the foil's thickness and intended use.

If the article is made predominantly of tin — that is, tin is the essential character-giving material — it is classified here. If tin is merely a surface coating on an article made of another material (such as tinplate steel cans), the article follows the classification of its base material. The chapter notes for base metals provide guidance on this distinction.