Thin wrapping material can be frustrating? (7)
I believe the answer is:
tinfoil
'thin wrapping material' is the definition.
(tinfoil is a thin material)
'can be frustrating?' is the wordplay.
'can' becomes 'tin' (both are metal containers).
'be frustrating?' becomes 'foil' (to foil someone's plans is to frustrate them).
'tin'+'foil'='TINFOIL'
(Other definitions for tinfoil that I've seen before include "Kitchen item" , "Food wrapper" , "Thin metallic sheet" , "A help in the kitchen" , "Shiny food wrapping" .)