CLA-2 CO:R:C:M 089316 DWS
Mr. Michael P. Maxwell
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017
RE: Ceramic Fireplace Brick
Dear Mr. Maxwell,
This is in response to your letter of April 8, 1991, written
on behalf of your client, Ruegg Fireplaces, concerning the
classification of ceramic fireplace brick under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The material in question are fireplace brick used to form a
fireplace floor and wall. The brick is composed of a blend of
burned and fresh clay and has a minimum heat rating of 1500
degrees centigrade. Since the brick will be placed in household
fireplaces, you stated that it will generally not be subjected to
more than 700 to 900 degrees fahrenheit in actual use.
ISSUE:
Whether the ceramic fireplace brick can be classified as
refractory brick under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Counsel for the importer claims that the fireplace brick are
refractory brick and should be classified under Heading
6902.90.10, HTSUSA, which provides for "Refractory bricks, ...,
other than those of siliceous fossil meals or similar siliceous
earths: Other: Bricks: Clay."
It is argued that the fireplace brick meets the
statutory definition of "refractory" in Chapter 69, U.S. Note 2,
HTSUSA. It states that "the term 'refractory' is applied to
articles which have a pyrometric cone equivalent of at least 1500
degrees centigrade when heated at 60 degrees centigrade per
hour." Counsel claims that if the fireplace brick falls under
that definition, it must be classified as refractory brick.
However, the analysis does not end with that definition. To
further understand the meaning of "refractory" for classification
purposes, the Explanatory Notes may be utilized. The Explanatory
Notes, although not dispositive, are to be used to determine the
proper interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128
(August 23, 1989). Explanatory Note B (p.913) states that to
fall in heading 69.02 or 69.03 as refractory goods, articles must
not only be capable of resisting high temperatures, they must
also be designed for high temperature work ..."
The fireplace brick is "capable" of withstanding
temperatures up to 1500 degrees centigrade, however, as it will
be placed in household fireplaces, it is not "designed" for high
temperature work, since the brick will not be subjected to
temperatures above 900 degrees fahrenheit. Therefore, the
fireplace brick cannot be classified as refractory brick under
Headings 6902 or 6903.
We note that under Explanatory Note (1) to Heading 6914
(p.924), "ceramic parts of stoves and fireplaces" are included
under "Other ceramic articles. Accordingly, the fireplace brick
is classified under Heading 6914.90.00 which provides for "Other
ceramic articles: Other."
HOLDING:
The ceramic fireplace brick is classifiable under subheading
6914.90.00 which provides for "Other ceramic articles: Other."
The general, column one rate of duty is 8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division