CLA-2 CO:R:C:G 087895 JGH

Mr. James R. Cahill
Customs Advisory Services, Inc.
7024 Holly Rd.
Miami Lakes, Florida 33014

RE: Refractory products; Cruciform checkers; Firebricks; Furnace lining; Arch blocks; Stack blocks; QT refractory tiles; alumina; silica; silicon carbide

Dear Mr Cahill:

This is in reference to your request, in behalf of Corhart Refractories Corporation, for classification of certain refractory products of France under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The refractory products listed were:

Cruciform Checkers - firebricks of various shapes and sizes used to line regenerator chambers of furnaces. They are said to be comprised of a mixture of alumina and silica that exceeds 50 percent by weight.

Arch Blocks (ER1681 SI N/RN) - refractory articles used in glass furnace superstructure, with 50.2 to 50.6 percent by weight alumina and 14 to 16 percent by weight silica.

Stack Blocks (ER 2161 RT) - refractory articles used in the recuperative stack of a glass furnace. The function of the recuperative stack is to capture waste gases and heat to and from the furnace. The process is similar to the regenerator processes of the cruciform bricks used to line the inside of regenerator furnaces in the glass industry. Stack blocks vary in shape from cylindrical to rectangular to wedge and contain by weight 40 to 49 percent alumina and silica.

QT refractory tiles - used to line the throat aperture of a boiler furnace, extending into the boiler opening and to the walls of the furnace chamber. They are made of silicon carbide.

ISSUE:

Classification of certain refractory products under the HTSUS.

LAW AND ANALYSIS:

The Explanatory Notes to headings 6902 and 6903 state that the provisions cover refactory goods (fired articles) having the special property of resisting high temperatures as met in metallurgy, the glass industry, etc. Heading 6902 covers group of refractory products normally used in the construction of ovens,kilns, furnaces or other plants for the metallurgical, chemical, ceramic, glass and other industries.

HOLDING:

Both the Cruciform Checkers and Arch Blocks listed above would be classifiable under the provision refractory brick that contain by weight more than 50 percent of a mixture of alumina and silica, in subheading 6902.20.10, HTSUS, duty free.

The Stack Blocks and QT Tiles would be classifiable under the provision for other refractory bricks in subheading 6902.90.10,HTSUS, duty free.

Sincerely,

John Durant Director
Commercial Rulings Division