HQ 0086441 - Cruciforms ( Refractory Bricks) - United States International Trade Commision Rulings

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HQ 086441

April 3, 1990

CLA-2 CO:R:C:G 086441 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 531.27

District Director of Customs
40 South Gay Street
Baltimore, Maryland, 21202

RE: Cruciforms ( Refractory Bricks)

Dear Sir:

This is a decision on the Application for Further Review of Protest No. 1303-8-000458, on the classification of cruciforms under the Tariff Schedules of the United States (TSUS).

FACTS:

The imports, products of France, were entered under the provision for other refractory and heat-insulating bricks of all sizes and shapes in item 531.27, TSUS. Customs changed the classification to that for other shaped refractory and heat- insulating articles nspf, and structures of or refractory or heat-insulating articles,in item 531.39, TSUS.

The cruciform pieces or bricks are used to line the inside or regenerator furnaces in the glass industry. They are composed essentially of aluminum oxide, zirconim oxide, and silica. Cruciform bricks are used in the regenerator chamber and provide thermal insulation required to maintain the high heat and resist the corrosion of combustion gases found in glass production.

ISSUE:

The classification of cruciforms under the TSUS.

LAW AND ANALYSIS:

Item 531.27, TSUS, is an eo nomine provision that includes all forms of refractory bricks. The size and shape is not an essential criteria for classification as a refractory brick, as they come in a variety of sizes and shapes. Pittsburgh Plate Glass Company v. United States C.D. 4553 (1974).

To be classified as "bricks", refractory articles must be used in the constructon of linings for furnaces, ovens and similar installations. The cruciforms are said to be manufactured in shapes for the type of furnace they are used in. Since the cruciforms are used to line the regenerator chambers of a glass furnace, they are the type of product classifiable in item 531.27, TSUS.

HOLDING:

The protest is allowed in full.

The protestant should be furnished a copy of the decision along with the Form 19 Notice of Action.

Sincerely,

John Durant, Director

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