Customs classification of stopper heads under Heading 69.03 denied exemption for refractory bricks under Notification No. 242/76-Cus.

Stopper heads imported as refractory materials were held classifiable under Heading 69.03 as other refractory goods, because they were not refractory bricks, blocks, tiles or similar constructional goods covered by Heading 69.01/02. The tariff heading specifically accommodating plugs and similar articles was therefore the correct classification. Notification No. 242/76-Cus. was inapplicable because its concession was confined to refractory bricks of special shape or quality for use as component parts of industrial furnaces under Heading 69.01/02, and did not extend to stopper heads or other goods outside that heading.

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Issues: Whether stopper heads imported as refractory materials were classifiable under Heading 69.03 of the Customs Tariff Act or under Heading 69.01/02 as refractory constructional goods, and whether Notification No. 242/76-Cus. dated 2-8-1976 applied to the goods.

Analysis: The imported goods were stopper heads and not refractory bricks, blocks, tiles or similar refractory constructional goods covered by Heading 69.01/02. Heading 69.03 specifically covered other refractory goods, including plugs and similar articles, and therefore fitted the goods in question. The notification relied upon granted concession only to refractory bricks of special shape or quality for use as component parts of industrial furnaces falling under Heading 69.01/02. Since the goods did not fall under that heading, and since the notification was confined to bricks and not to other goods, the benefit was not available.

Conclusion: The assessment under Heading 69.03 was correct and Notification No. 242/76-Cus. did not apply to the imported goods.

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