D87621 D8 Ruling Active

The tariff classification of building bricks from Australia.

Issued February 22, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6904.10.00

Headings: 6904

Product description

It is suggested that this merchandise is properly classified under subheading 6902.90.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for other refractory bricks of clay. However, since these bricks are not designed for high temperature work, consideration of classification under the above subheading is precluded.

CBP rationale

The applicable subheading for these ceramic building bricks will be 6904.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic building bricks.

Full text

NY D87621 February 22, 1999 CLA-2-69:RR:NC:2:227 D87621 CATEGORY: Classification TARIFF NO.: 6904.10.00 Mr. Lloyd G. Miller, Jr. 1315 Lee Road Winter Park, FL 32789 RE: The tariff classification of building bricks from Australia. Dear Mr. Miller: In your letter dated January 14, 1999, you requested a tariff classification ruling. The subject merchandise, based on the samples submitted, are ceramic building bricks of earthen clay elements that are designed to be used for construction purposes such as buildings, walls and driveways. It is suggested that this merchandise is properly classified under subheading 6902.90.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for other refractory bricks of clay. However, since these bricks are not designed for high temperature work, consideration of classification under the above subheading is precluded. The applicable subheading for these ceramic building bricks will be 6904.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic building 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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