7612 - Aluminum 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 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment:

Heading 7612 encompasses a broad range of aluminum containers designed for storing various materials, excluding those intended for compressed or liquefied gases. This category includes casks, drums, cans, boxes, and similar receptacles, with a capacity limit of 300 liters. These items can be lined or insulated but are specifically excluded if they incorporate mechanical or thermal equipment. The key defining factors for classification under 7612 are the material (aluminum), the container type (cask, drum, can, box, tubular container), and the absence of integrated operational equipment.

When classifying, it is important to distinguish this heading from other base metal articles. Unlike headings covering finished articles of aluminum with specific functions (e.g., cookware or furniture), 7612 focuses solely on the container aspect. Furthermore, containers for compressed or liquefied gases, typically classified elsewhere, are explicitly excluded. The distinction from other chapters dealing with packaging materials should also be considered, as 7612 pertains to more robust, often reusable, aluminum containers.

Within heading 7612, further subdivisions differentiate based on the specific form and construction of the container. Subheading 7612.10.00.00 specifically addresses collapsible tubular containers, such as those used for pastes or sealants. The remaining "Other" subheading (7612.90) captures all other types of aluminum containers meeting the criteria, including rigid drums, cans, and boxes, allowing for a granular classification based on their specific design and intended use within the general framework of aluminum containment.