The tariff classification of refractory cathode blocks from Germany.

NY C82736 December 29, 1998 CLA-2-69:RR:NC:2:227 C82736 CATEGORY: Classification TARIFF NO.: 6902.90.10 Mr. Stephen S. Spraitzar Law Offices George R. Tuttle Three Embarcadero Center, Ste. 1160 San Francisco, CA 94111 RE: The tariff classification of refractory cathode blocks from Germany. Dear Mr. Spraitzar: In your letter dated December 8, 1997, on behalf of SGL Carbon Corporation, you requested a tariff classification ruling. The subject merchandise is cathode blocks, designated as "BN" and "5BGN," which are also known in the industry as "bottom blocks" and "carbon blocks." They are specially constructed for the lining of aluminum reduction furnaces known as "cells" or "pots." It is stated that the BN blocks and the 5BGN blocks have average crystallinity contents of 68.3 percent and 53.9 percent, respectively. These blocks are formed into a mixture of which the BN block is made from a combination of petroleum coke with a pitch binder, while the 5BGN block is made from 100 synthetic graphite with a pitch binder. The mixture is transported by conveyor belt into a pressed cylinder which forces the mixture through an extrusion die to form the shape of the blocks. The BN and 5BGN blocks are then baked at temperatures of 1000-1200 and 1100-1200 degrees Celsius, respectively, for an extended period of time. It is noted that the BN blocks undergo a second furnacing operation known as "graphitization," whereby the blocks are heated to temperatures in excess of 2500 degrees Celsius for an extended period of time (the results of this second baking imparts a higher degree of crystallinity). It is noted that these cathode blocks are designed to withstand extreme stress, heat, and corrosion during the production of elemental aluminum. Further, they act as a cathode for the initial start-up phase (12-24 hours), after which the molten aluminum pad becomes the cathode. Therefore, after the completion of the initial start-up period, these blocks primarily function in a refractory capacity. The applicable subheading for these cathode blocks ("BN" and "5GBN") will be 6902.90.10, Harmonized Tariff Schedule of the United States (HTS), which provides for other refractory bricks. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division