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HQ 083745

March 22, 1990

CLA-2 CO:R:C:G 083745 TLS


TARIFF NO.: 6902.90.10

Mr. W.R. Morrison
Refractory Services Limited
Haddockston House
West Glen Road
Houston, Renfrewshire, Scotland PA6 7BU

RE: Reconsideration of NY 829584

Dear Mr. Morrison:

You request a reconsideration of New York ruling 829584, concerning the classification of refractory articles under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your letter dated August 23, 1988 has been submitted to this office for a reply.


The refractory articles at issue are tiles used to line the throat aperture of a boiler furnace, protecting its boiler tubes. The tiles, which are made of silicon carbide, are referred to as Qt burner quarls or Qt tiles. These tiles extend into the boiler opening and also form the walls of the furnace chamber.

In NY 829584, dated August 10, 1988, the burner throat was not considered a part of the burner furnace but an adjunct to it. Consequently, the tiles were classified as other refractory articles, not including bricks. You contend that the burner throat and tubes are integral parts of the burner furnace, not just adjacent to it. For that reason, you believe the tiles should be classified under the provision for other refractory bricks, not of magnesite.


Under which of the following HTSUSA subheadings are the Qt refractory tiles properly classifiable:

6902.90.50, HTSUSA, covering other refractory ceramic constructional goods, other than bricks;

6902.90.10, HTSUSA, covering other refractory bricks.


The General Rules of Interpretation (GRI) govern the classification of articles under the HTS. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. The refractory articles at issue are specifically described as burner Qt tiles in the pamphlets you provided. As noted above, these tiles form the walls of the throat aperture and extend into the furnace to form the walls of the furnace chamber.

The Customs Court has held that hollow tubes, rings, and disks of silicon carbide, which were assembled into the chamber of a kiln car and loaded with a mixture of iron ore, coke, and limestone that is passed into a furnace to reduce the iron ore admixture content into sponge iron are not classifiable as firebrick. John C. Rogers & Co., Inc. v. United States, 64 Cust. Ct. 12, C.D. 3952 (1970). The court further held that the term firebrick would not commonly include all ceramic articles used to resist heat, but only those heat-resistant articles utilized in the construction of linings for furnaces, ovens, and similar heater installations. Id. (emphasis added). The original New York ruling was based on the belief that the tiles are not part of the furnace burner, only adjacent to it, and therefore could not be considered firebricks utilized in the construction of such furnaces.

The characteristics of the quarls' construction and their use indicate that they are an integral part of the burner unit. Pictures of the throat aperture and furnace show that the tiles extend into the furnace without any separation between it and the aperture. Drawings and blueprints of the throat aperture and furnace also show that they are constructed together as an integrated unit rather than as separate components placed together as adjuncts to the furnace. Moreover, the fact that similar tiles are used to line the furnace itself for the same reason (to endure exposure to extremely high temperatures) is further evidence that the throat aperture is integrated into the furnace instead of constructed as an auxiliary component. Thus, we find that the refractory tiles are clearly distinguishable from the refractory tubes and rings at issue in Rogers and are accordingly properly classifiable under HTSUSA subheading 6902.90.10.


The Qt refractory tiles are classified under subheading 6902.90.10, HTSUSA, as other refractory bricks.


John Durant, Director

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