CLA-2 CO:R:C:M 089409 DWS
Mr. Dale Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, WA 98230
RE: Fireplace Liners
Dear Mr. Vander Yacht,
This is in response to your letter of March 19, 1991,
written on behalf of your client, Fairey & Company Ltd.,
concerning the classification of fireplace liners under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The articles in question are fireplace liners used to form
heat resistant fireplace walls. The fireplace liners are
composed by weight of 56.7 percent alumina and are mortared
together on installation with air-setting high temperature
cement. The liners are capable of withstanding up to 1650
degrees centigrade, however, in actual use the brick will be
subjected to a temperature of not more than 1000 degrees
centigrade.
ISSUE:
Whether the fireplace liners can be classified as refractory
bricks 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 states that "For legal purposes,
classification shall be determined according to the terms of the
headings and any relative section or chapter notes ..."
The broker for the importer claims that the
fireplaceliners are refractory brick and should be classified
under Heading 6902.20.10, HTSUSA, which provides for "Refractory
bricks, ..., other than those of siliceous fossil meals or
similar siliceous earths: Containing by weight more than 50
percent of alumina... : Bricks: Alumina."
It is argued that HQ 083745 is relevant to the present
issue. In that case, it was ruled that tiles used to line the
throat aperture of a boiler furnace were in fact integral to the
furnace itself and could therefore be classified as refractory
firebrick under Heading 6902.90.10, HTSUSA. The main issue in
that case was whether the tiles were integral to the boiler
furnace. However, the issue in the present case is whether the
liners can be deemed refractory bricks. The fact that the liners
are integral to the fireplace is not in question. Therefore, HQ
089409 is not dispositive of the present case.
Explanatory Note B (p.913) to Chapter 69, HTSUSA, 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 liners are "capable" of withstanding
temperatures up to 1650 degrees centigrade, however, as they are
liners for household fireplaces, they are not "designed" for high
temperature work, since the liners will not be subjected to
temperatures above 1000 degrees centigrade. Therefore, the
fireplace liners cannot be classified as refractory articles
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." Therefore, the liners are
classified under Heading 6914.90.00 which provides for "Other
ceramic articles: Other."
HOLDING:
The fireplace liners are 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.
Under the United States-Canada Free Trade Agreement, upon
compliance with all applicable regulations, the rate of duty will
be 5.6 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division