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NY J88205




September 10, 2003

CLA-2-69:RR:NC:2:227 J88205

CATEGORY: CLASSIFICATION

TARIFF NO.: 6909.19.5095

Ms. Sherry Watson
Rauschert Industries
351 Industrial Park Road
Madisonville, TN 37354

RE: The tariff classification of ceramic rectifier blocks from Germany.

Dear Ms. Watson:

In your letter dated August 14, 2003, you requested a tariff classification ruling.

The subject merchandise, based on the information and sample submitted, is stated to be refractory ceramic (cordierite) honeycomb rectifier blocks. These rectifier blocks, composed of more than 50 percent of silica and 25 percent of alumina, are incorporated in power generators for use on an emission structure and around the periphery of anti-emission catalyst blocks. They function as airflow strengtheners (rectifiers) at high temperatures (but less than 1500 degrees centigrade) to create laminar flow (gas flow traveling in regular paths), thereby preventing turbulent or angular flow from causing erosion of these catalyst blocks. Further, it is noted that these rectifiers are used with the catalyst blocks to reduce the emission of nitrous oxide from coal and gas plants.

You claim that these ceramic rectifier blocks may be classified under subheading 6902.20.50, Harmonized Tariff Schedule of the United States (HTS), which provides for refractory bricks, blockscontaining by weight more than 50 percent of alumina, of silica or a mixture or compound of these products: other than of bricks, or alternatively classified under subheading 6902.90.50, HTS, which provides for refractory bricks, blocksother than bricks that do not contain by weight more than 50 percent of alumina, of silica or a mixture or compound of these products.

However, since these ceramic rectifier blocks are found not to be “refractory” for tariff purposes, consideration of classification under subheadings 6902.20.50 and 6902.90.50, HTS, is precluded.

The applicable subheading for the ceramic (cordierite) rectifier blocks will be 6909.19.5095, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic wares for laboratory, chemical or other technical uses, other than of porcelain or china, other. The rate of duty will be 4 percent ad valorem.

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 George Kalkines at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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