Tariff classification of refractory material turned on Chapter 69 note limits and use of the residuary chemical products entry.

Ankerhearth NB-70 was held outside Chapter 69 of the Customs Tariff because Note (1) limits that chapter to ceramic products fired after shaping, while the imported material was in lump form. As it did not satisfy the Chapter 69 description, it could not be classified as refractory constructional goods under Heading 69.01/02. After exclusion from Chapter 69, the product also did not fit any specific sub-item within sub-heading 38.01/19, so the residuary entry under sub-heading 38.01/19(1) applied. The classification issue therefore turned on the tariff chapter note and the residuary nature of the relevant entry.

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Issues: Whether Ankerhearth NB-70 was classifiable under Chapter Heading 69.01/02 of the Customs Tariff as refractory constructional goods, or under sub-heading 38.01/19(1) as miscellaneous chemical products.

Analysis: Chapter 69 was held inapplicable because Note (1) confines the chapter to ceramic products fired after shaping, whereas the imported goods were in lump form and therefore outside that chapter. Once excluded from Chapter 69, the goods did not fall within any of the specific sub-items of sub-heading 38.01/19. In that situation, the residuary entry under sub-heading 38.01/19(1) was the proper classification.

Conclusion: The correct classification was under sub-heading 38.01/19(1) of the Customs Tariff, not under Chapter Heading 69.01/02.

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