us-cbp-cross-rulings-hq-952166•HQ 952166: Isolite; 866328 reconsidered; Additional U.S. Note 1 to Chapter 69; ceramic; 6815.99.40
HQ 952166: Isolite; 866328 reconsidered; Additional U.S. Note 1 to Chapter 69; ceramic; 6815.99.40
us-cbp-cross-rulings-hq-952166HQ 952166: Isolite; 866328 reconsidered; Additional U.S. Note 1 to Chapter 69; ceramic; 6815.99.40Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 952166
October 8, 1992
CLA-2 CO:R:C:M 952166 KCC
CATEGORY: Classification
TARIFF NO.: 6914.90.00
Mr. James S. Paterson
Logistics Interlink
3705 Atrium Drive
Plano, Texas 75075
RE: Isolite; 866328 reconsidered; Additional U.S. Note 1 to
Chapter 69; ceramic; 6815.99.40
Dear Mr. Paterson:
This is in reference to a ruling issued to you by Customs in
New York on October 7, 1991 (New York Ruling (NY) 866328),
concerning the tariff classification of Isolite under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
Isolite consists largely of silicon dioxide with smaller
amounts of aluminum and iron oxides and is used in soil treatment
operations to enhance water absorption by capillary action.
NY 866328 held that Isolite was classified under subheading
6815.99.40, HTSUS, which provides for "Articles of stone or of
other mineral substances (including articles of peat), not
elsewhere specified or included...Other articles...Other...
Other."
This classification was based on Laboratory Report No. 2-
91-23275-00 dated September 9, 1991, which examined a tan
cylindrical pellet measuring approximately 0.036 inch diameter in
various short lengths. Information submitted and examined by the
laboratory indicated that the production process of Isolite
involved mining diatomite, crushing it into small particles,
mixing it into a slurry and firing the resulting slurry in a
kiln. Based on the description of the "slurry", our laboratory
believed that the product had not been shaped before firing and,
therefore, was not a ceramic classified in Chapter 69, HTSUS,
because it did not meet the requirements of a ceramic according
to Additional U.S. Note 1 to Chapter 69. In a telephone
conversation with you, Customs personal in New York confirmed
that the material was not shaped before firing.
However, we recently received new information indicating
that the material is shaped before it is placed into the kiln and
fired. In a letter dated June 16, 1992, you stated that "...the
product is in an extruded form prior to the roasting process."
ISSUE:
What is the proper tariff classification of the Isolite
under the HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
Upon receiving new information concerning the Isolite, we
are of the opinion that the tariff classification in NY 866328 is
incorrect. The Isolite is properly classified under subheading
6914.90.00, HTSUS, which provides for "Other ceramic
articles...Other."
Classification under subheading 6914.90.00, HTSUS, requires
an examination of the applicable chapter notes. Additional U.S.
Note 1 to Chapter 69 states that:
For the purposes of this chapter, a "ceramic article" is a
shaped article having a glazed or unglazed body of
crystalline or substantially crystalline structure, the body
of which is composed essentially of inorganic nonmetallic
substances and is formed and subsequently hardened by such
heat treatment that the body, if reheated to pyrometric cone
020, would not become more dense, harder, or less porous,
but does not include any glass articles.
Based on new information submitted by you in a letter dated
June 16, 1992, the material used to manufacture the Isolite is
shaped by an extrusion process before it is placed into the kiln
and fired. Therefore, we are of the opinion that the Isolite at
issue meets the requirements of Additional U.S. Note 1 and,
therefore, is a ceramic article which is properly classified in
Chapter 69. The proper tariff classification of the Isolite is
under subheading 6914.90.00, HTSUS, which provides for "Other
ceramic articles...Other."
HOLDING:
The Isolite is properly classified under subheading
6914.90.00, HTSUS, which provides for "Other ceramic articles...
Other."
In order to insure uniformity in Customs classification of
merchandise of this type and to eliminate uncertainty, we are
revoking NY 866328. This letter is notice to you of the
revocation of NY 866328 under section 177.9(d)(1), Customs
Regulations (19 CFR 177.9(d)(1)).
This decision will not be applied retroactively to NY 866328
(19 CFR 177.9(d)(2)) and will not, therefore, affect past
transactions for the importation of merchandise under that
ruling. However, for purposes of future transactions in
merchandise of this type, NY 866328 will not be valid precedent.
We recognize that pending transactions may be adversely affected
by this revocation, in that current contracts for importations
arriving at a port subsequent to this decision will be classified
pursuant to it. If such a situation arises, you may, at your
discretion, notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division
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