CLA-2 CO:R:C:F 951880 ALS

District Director of Customs
P. O. Box 4688
312 Fore Street
Portland, ME 04112

RE: Request for Further Review of Protest 0101-92-100011, dated February 4, 1992, Concerning Various Refractory Materials

Dear Mr. Ingalls:

This ruling is on a protest that was filed against your decision of November 8, 1991, in the liquidation of an entry covering various refractory materials.


The products under consideration are refractory materials known as Ultracast SIC 30, Kaoram SR, Phlox 1500 D SR, Phlox 1400 D SR, Kergun C 28 HR SR, Kerlite 110 MP and Gibram SR. The materials are, according to Customs laboratory analysis, largely oxides of silicon and aluminum. Some of the products also contain titanium and one of the products is also largely silicon carbide. The laboratory analysis indicated that they had very poor cementing properties.


Are the subject refractory materials classifiable as refractory cement?


Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in - 2 -

accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

In considering the subheadings of the HTSUSA which might cover the subject products we noted that they were entered under subheading 3816.00.0050, HTSUSA, the provision for refractory cements, and were liquidated under subheading 6806.90.0050, HTSUSA, the provision for heat insulating materials.

A Customs laboratory analysis of the products showed that they were largely oxides of silicon and aluminum, with titanium in some cases. Their cementing properties were noted to be very poor. Since the products are lacking in cementitious qualities we do not believe they can be considered refractory cements.

It appears that these products, while not refractory cements, are refractory materials. The mineral materials apparently perform a heat-insulating function. Accordingly, classification in heading 6806 would be appropriate.


Refractory materials which lack sufficient cementitious qualities to be considered refractory cements are classifiable in subheading 6806.90.0050, HTSUSA, which provides for articles of heat-insulating...mineral materials, other than those of heading 6811 or 6812, or of Chapter 69: Other: Other. They are subject to a general rate of duty of 4.9 percent ad valorem.

Since the classification indicated above is the same as the classification under which the entry was liquidated, you are instructed to deny the protest in full.

A copy of this ruling should be attached to Customs Form 19 and provided to the protestant as part of the notice of action on the protest.


John Durant, Director
Commercial Rulings Division