CLA-2-69:S:N:N3D:227 852841
Mr. Dale G. Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, Washington 98230
RE: The tariff classification of refractory articles from Canada.
Dear Mr. Vander Yacht:
In your letter dated May 18, 1990, on behalf of Fairey & Company
Ltd., you requested a tariff classification ruling.
The articles in question are shaped articles measuring 7 5/8
inches x 2 1/4 inches and are made primarily of iron, silica and
alumina. The articles are used as bottom liners, set in place but not
mortared, in gas fueled barbecues. The density is 120-130 pounds per
cubic foot with a PCE of 3061 degrees indicating the articles conform
to the definition of a "refractory" in Additional U.S. Note 2 of
Chapter 69, HTS.
The applicable subheading for the refractory articles will be
6902.20.50, Harmonized Tariff Schedule of the United States (HTS),
which provides for refractory bricks, blocks, tiles and similar
refractory ceramic constructional goods containing by weight more than
50 percent of a mixture of alumina and silica, other. The rate of
duty will be 4.9 percent ad valorem.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport