Tariff classification of AAC bricks turns on autoclaving and ceramic criteria, with Heading 6810 upheld.

AAC bricks/blocks were examined for tariff classification by comparing their composition, autoclaving process, and the competing tariff entries. The goods were found not to meet the firing requirement for ceramic products under Chapter 69, and the chemical analysis relied on did not establish that they were ceramic bricks. The tariff description and explanatory notes for Heading 6810 were held to align with the product, so classification under Heading 6904 was rejected and the goods were held classifiable under Heading 6810.

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Issues: Whether AAC bricks/blocks are classifiable under Heading 6904 as ceramic building bricks, or under Heading 6810 as articles of cement, concrete or artificial stone.

Analysis: The classification was examined by comparing the declared composition and manufacturing process of the goods with the competing tariff entries and Chapter Note 1 to Chapter 69. The goods were found to undergo autoclaving and not the kind of firing required for ceramic products under Chapter 69. The chemical analysis relied upon by the applicant was also held not to establish that the product satisfied the criteria of a ceramic brick. The tariff description and explanatory notes for Heading 6810 were found to align with the goods, and the claim that Heading 6904 should prevail was rejected.

Conclusion: AAC bricks/blocks are not classifiable under Heading 6904 and are correctly classifiable under Heading 6810; the ruling is against the applicant.

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