CLA-2-68:RR:NC:GI:226 813849

Mr. T.E. Martin
Red Hot Fireplace Stuff
2427 Beta Avenue
Burnaby, BC, Canada V5C 5N1

RE: The tariff classification of mineral substances from Canada

Dear Mr. Martin:

In your letter dated August 1, 1995, you requested a tariff classification ruling regarding a mixture of mineral substances which you referred to as Red Hot Fireplace Stuff. You indicated that the merchandise will be used in the casting of fireplace objects.

A sample of the material was submitted with your ruling request. This sample was sent to our Custom laboratory for analysis.

In your letter you claim that Red Hot Fireplace Stuff is a refractory mortar or cement classifiable in subheading 3816.00.00, Harmonized Tariff Schedule of the United States (HTS). However, analysis of the sample by our laboratory has determined that the merchandise is not a refractory mortar or cement. Therefore, subheading 3816.00.00 is not applicable.

The product consists of various mineral substances including vermiculite or perlite (sodium, potassium and aluminum silicates), rock wool fiber, aggregate (sand) and other ingredients.

The applicable subheading for the Red Hot Fireplace Stuff will be 6815.99.4000, HTS, which provides for articles of...mineral substances...other articles: other: other. The rate of duty will be 3.6 percent ad valorem. In 1996 the rate of duty will be 2.7 percent ad valorem. This ruling is being issued under the provisions of Section 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 Jacob Bunin at 212-466-5796.


Roger J. Silvestri
National Commodity
Specialist Division