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NY 847194

CLA-2-68:S:N:N3G:226 847194


TARIFF NO.: 6810.11.0000

Mr. Joseph L. Guimentaro
Ameri-Can Customhouse Brokers
Peace Bridge Plaza Warehouse
Buffalo, New York 14213

RE: The tariff classification of blocks or bricks of calcium alumina and magnesite, sand and lime from Canada.

Dear Mr. Guimentaro:

In your letter dated November 14, 1989, on behalf of Temp-Cast 2000, you requested a tariff classification ruling.

You indicate that eighty percent of each product is composed of crushed refractory brick of calcium alumina and magnesite taken from old furnance linings. When crushed, this material is mixed with cement (twenty percent), cast and set. You indicate that the mineral composition of each finished unit by weight includes less than fifty percent calcium alumina and magnesite. The balance of each product consists of sand, lime and trace elements. When assembled, these units will form the lining for a fireplace.

The applicable subheading for these blocks or bricks consisting of mineral substances, cement, sand and lime will be 6810.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, of concrete or of artificial stone...tiles, flagstones, bricks and similar articles: building blocks and bricks. The rate of duty will be 4.9 percent ad valorem.

Goods classifiable under subheading 6810.11.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.9 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

In your letter you suggest that this merchandise be classified as a refractory brick in heading 6902, HTS. However, the product may not be classified in 6902 or any other provision in Chapter 69. The information provided indicates that this article of crushed refractory bricks and cement is cast and set but not fired after shaping. Only products which have been fired after shaping may be classified in Chapter 69.

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.


Jean F. Maguire
Area Director

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