Refractory classification of silica bricks upheld for furnace use, excluding treatment as glass articles.

Silica-based refractory bricks used in a glass furnace were classifiable as refractory goods under sub-heading 6902.20 because the HSN Explanatory Notes treat silica and semi-silica materials as refractories designed for high-temperature use. The goods were found to have high temperature resistance and to function as part of a furnace, while there was no evidence that they were pressed or moulded glass articles required for classification under Heading 70.16. The material composition and intended use therefore placed them within Heading 69.02 and excluded classification as glass articles under sub-heading 7016.90.

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Issues: Whether refractory bricks consisting predominantly of silica and used in a glass furnace were classifiable under sub-heading 6902.20 of the Customs Tariff Act, 1975 or under sub-heading 7016.90 as glass articles.

Analysis: The competing headings were construed in the light of the HSN Explanatory Notes, which recognise silica and semi-silica refractories as a type of refractory goods. Refractory articles are those designed for high-temperature work, and the goods in question were found to possess high temperature resistance and to form part of a glass furnace. There was no evidence that the goods were articles of pressed or moulded glass, which was necessary for classification under Heading 70.16. The material and intended use therefore placed the goods within the scope of Heading 69.02 and excluded Heading 70.16.

Conclusion: The imported goods were correctly classifiable as silica refractory bricks under sub-heading 6902.20 and not under sub-heading 7016.90.

Ratio Decidendi: Goods designed for high-temperature refractory use, including silica refractories, are classifiable under the refractory heading when the evidence shows that they are not glass articles of pressed or moulded form.

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