CLA-2 CO:R:C:G 086441 JGH
District Director of Customs
40 South Gay Street
Baltimore, Maryland, 21202
RE: Cruciforms ( Refractory Bricks)
Dear Sir:
This is a decision on the Application for Further
Review of Protest No. 1303-8-000458, on the classification
of cruciforms under the Tariff Schedules of the United States
(TSUS).
FACTS:
The imports, products of France, were entered under the
provision for other refractory and heat-insulating bricks of
all sizes and shapes in item 531.27, TSUS. Customs changed the
classification to that for other shaped refractory and heat-
insulating articles nspf, and structures of or refractory or
heat-insulating articles,in item 531.39, TSUS.
The cruciform pieces or bricks are used to line the
inside or regenerator furnaces in the glass industry. They
are composed essentially of aluminum oxide, zirconim oxide,
and silica. Cruciform bricks are used in the regenerator
chamber and provide thermal insulation required to maintain
the high heat and resist the corrosion of combustion gases
found in glass production.
ISSUE:
The classification of cruciforms under the TSUS.
-2-
LAW AND ANALYSIS:
Item 531.27, TSUS, is an eo nomine provision that
includes all forms of refractory bricks. The size and shape
is not an essential criteria for classification as a refractory
brick, as they come in a variety of sizes and shapes.
Pittsburgh Plate Glass Company v. United States C.D. 4553
(1974).
To be classified as "bricks", refractory articles must be
used in the constructon of linings for furnaces, ovens and
similar installations. The cruciforms are said to be
manufactured in shapes for the type of furnace they are used
in. Since the cruciforms are used to line the regenerator
chambers of a glass furnace, they are the type of product
classifiable in item 531.27, TSUS.
HOLDING:
The protest is allowed in full.
The protestant should be furnished a copy of the decision
along with the Form 19 Notice of Action.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc A.D., N.Y. Seaport
hurley library/peh
086441