852841 85 Ruling Active

The tariff classification of refractory articles from Canada.

Issued June 19, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6902.20.50

Headings: 6902

Product description

The articles in question are shaped articles measuring 7 5/8 inches x 2 1/4 inches and are made primarily of iron, silica and alumina. The articles are used as bottom liners, set in place but not mortared, in gas fueled barbecues. The density is 120-130 pounds per cubic foot with a PCE of 3061 degrees indicating the articles conform to the definition of a "refractory" in Additional U.S. Note 2 of Chapter 69, HTS.

CBP rationale

The applicable subheading for the refractory articles will be 6902.20.50, Harmonized Tariff Schedule of the United States (HTS), which provides for refractory bricks, blocks, tiles and similar refractory ceramic constructional goods containing by weight more than 50 percent of a mixture of alumina and silica, other.

Full text

NY 852841 June 19, 1990 CLA-2-69:S:N:N3D:227 852841 CATEGORY: Classification TARIFF NO.: 6902.20.50 Mr. Dale G. Vander Yacht Border Brokerage Company P.O. Box B Blaine, Washington 98230 RE: The tariff classification of refractory articles from Canada. Dear Mr. Vander Yacht: In your letter dated May 18, 1990, on behalf of Fairey & Company Ltd., you requested a tariff classification ruling. The articles in question are shaped articles measuring 7 5/8 inches x 2 1/4 inches and are made primarily of iron, silica and alumina. The articles are used as bottom liners, set in place but not mortared, in gas fueled barbecues. The density is 120-130 pounds per cubic foot with a PCE of 3061 degrees indicating the articles conform to the definition of a "refractory" in Additional U.S. Note 2 of Chapter 69, HTS. The applicable subheading for the refractory articles will be 6902.20.50, Harmonized Tariff Schedule of the United States (HTS), which provides for refractory bricks, blocks, tiles and similar refractory ceramic constructional goods containing by weight more than 50 percent of a mixture of alumina and silica, other. The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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