铝塑复合板的归类主要看以铝箔和塑料何者为主要特征而定。铝塑板也称铝塑复合板,涉及到铝箔和塑料两种材料,因此,在归类时,若以铝箔为主要特征应按铝材归入第76章,若以塑料为主要特征则应按塑材归入第39章。在实际通关时,根据商品状态的不 The classification of APCP mainly depends on what is the main characteristics of aluminum foil and plastic. Aluminum-plastic composite board, also known as aluminum-plastic composite board, involves the two kinds of aluminum foil and plastic materials, therefore, in the classification, if the main features of aluminum foil should be classified as Chapter 76 aluminum, plastic as the main feature should be According to plastic classified Chapter 39. In the actual customs clearance, according to the state of goods not