CLA-2-69:OT:RR:NC:N4:428
Ms. Evelyne Blanc
Bekaert Corporation
Building 500, Suite 100
1395 South Marietta Parkway
Marietta, GA 30067
RE: The tariff classification of a ceramic brick from Belgium.
Dear Ms. Blanc:
In your letter dated October 24, 2011, you requested a tariff classification ruling.
The merchandise under consideration is a ceramic brick used to construct a zinc bath, which is part of a steel wire galvanizing line. Two samples of the brick were submitted with your ruling request; one will be returned to you, while the other was forwarded to the U.S. Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The brick measures approximately 9 inches long by 4 inches wide by 2.5 inches high at its widest points, tapering to a height of 2 inches. Laboratory analysis determined that the brick meets the definition of a refractory ceramic as set forth in Additional U.S. Note 1 to Chapter 69, Harmonized Tariff Schedule of the United States (HTSUS). In subsequent email correspondence with your office on November 4, 2011 and February 6, 2012, it was stated that the maximum operating temperature of the bricks is 400 degrees Celsius (°C) and they have a hardness equivalent to more than 9 on the Mohs scale.
In your ruling request you suggest classification of the brick in 6903.90.0050, HTSUS as other refractory ceramic goods. However, the maximum operating temperature of the bricks is 400°C. In order to be classified in heading 6902 or 6903 as refractory goods, articles must not only be capable of resisting high temperature, they must also be designed for high temperature work of the order of 1500°C and higher.
The applicable subheading for the ceramic brick will be 6909.12.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic wares for laboratory, chemical or other technical uses…: Ceramic wares for laboratory, chemical or other technical uses: Articles having a hardness equivalent to 9 or more on the Mohs scale.” The general rate of duty will be 4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Nicole Sullivan at (646) 733-3028.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division