CLA-2-69:OT:RR:NC:N4:428

Ms. Kristy Thomas
Trans-Port International, Inc.
198 East Bay St., Suite 200
Charleston, SC 29401

RE: The tariff classification of refractory ceramic tap-hole products from China.

Dear Ms. Thomas:

In your undated letter, received by us on December 2, 2010, on behalf of Mayerton Refractories USA LLC, you requested a tariff classification ruling.

The merchandise under consideration consists of refractory ceramic tap-hole products, comprised mainly of fused magnesia. Tap-holes are fully pre-assembled, hollow, cylindrical refractory tubes, that are either segmented or one piece, isostatically pressed. The products are designed for use in a furnace for running off molten steel. Once desired steel composition and temperature are achieved in the furnace, the tap-hole is opened, the furnace is tilted, and molten steel flows through the tap-hole tubes into a ladle for transfer to the next batch operation, usually a refining station for electric arc furnaces. The submitted literature indicates the products have a melting point of greater than 1800 degrees Celsius.

The applicable subheading for the refractory ceramic tap-hole products will be 6903.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths: Other, Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Sharon Chung at (646) 733-3028.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division