HQ 086441: Cruciforms ( Refractory Bricks)

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 086441


                                      April 3, 1990


            CLA-2 CO:R:C:G  086441 JGH

            CATEGORY: Classification

            TARIFF NO.: 531.27

            District Director of Customs
            40 South Gay Street
            Baltimore, Maryland, 21202

            RE: Cruciforms ( Refractory Bricks)

            Dear Sir:

                 This is a decision on the Application for Further
            Review of Protest No. 1303-8-000458, on the classification
            of cruciforms under the Tariff Schedules of the United States
            (TSUS).

            FACTS:

                 The imports, products of France, were entered under the
            provision for other refractory and heat-insulating bricks of
            all sizes and shapes in item 531.27, TSUS.  Customs changed the
            classification to that for other shaped refractory and heat-
            insulating articles nspf, and structures of or refractory or
            heat-insulating articles,in item 531.39, TSUS.

                 The cruciform pieces or bricks are used to line the
            inside or regenerator furnaces in the glass industry.  They
            are composed essentially of aluminum oxide, zirconim oxide,
            and silica.  Cruciform bricks are used in the regenerator
            chamber and provide thermal insulation required to maintain
            the high heat and resist the corrosion of combustion gases
            found in glass production.

            ISSUE:

                 The classification of cruciforms under the TSUS.



















                                          -2-


            LAW AND ANALYSIS:

                 Item 531.27, TSUS, is an eo nomine provision that
            includes all forms of refractory bricks.  The size and shape
            is not an essential criteria for classification as a refractory
            brick, as they come in a variety of sizes and shapes.
            Pittsburgh Plate Glass Company v. United States C.D. 4553
            (1974).

                 To be classified as "bricks", refractory articles must be
            used in the constructon of linings for furnaces, ovens and
            similar installations.  The cruciforms are said to be
            manufactured in shapes for the type of furnace they are used
            in.  Since the cruciforms are used to line the regenerator
            chambers of a glass furnace, they are the type of product
            classifiable in item 531.27, TSUS.

            HOLDING:

                 The protest is allowed in full.

                 The protestant should be furnished a copy of the decision
            along with the Form 19 Notice of Action.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division






























            6cc A.D., N.Y. Seaport
            hurley library/peh
            086441