CLA-2 CO:R:C:G 083745 TLS
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.
FACTS:
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.
ISSUE:
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.
LAW AND ANALYSIS:
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.
HOLDING:
The Qt refractory tiles are classified under subheading
6902.90.10, HTSUSA, as other refractory bricks.
Sincerely,
John Durant, Director
Commercial Rulings Division