CLA-2-38:S:N:N3:226 888075

Mr. David Walser
Arthur J. Humphreys Div.
Border Brokerage Co., Inc.
P.O. Box 249
Sumas, Washington 98295

RE: The tariff classification of Fireclay from Canada.

Dear Mr. Walser:

This is in response to your request for a tariff classification ruling, on behalf of your client, Clayburn Industries Ltd., dated May 24, 1993.

The sample which you have submitted (Calcined Fireclay P.) is a powdered substance which you state has been "formulated for aluminum electrolytic cells as a bedding layer under the carbon cathodes." Your diagram and technical data sheet indicate that the product is a protective "sealing layer" for brick pots. We have submitted the sample to the Customs Laboratory. The lab has determined that the item has the properties of a calcined clay and is suitable as a mortar material or high temperature furnace liner. Since you have stated that the fireclay is "formulated", we presume that it is artificially created. The provision applicable to the Calcined Fireclay P. will be subheading 3816.00.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801: Clay. The rate of duty will be 3 percent ad valorem. Goods classifiable under subheading 3816.00.0010, HTS, which have originated in the territory of Canada, will be entitled to a Free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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
New York Seaport