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This heading covers a group of refractory products (other than those of heading 69.01) normally used in the construction of ovens, kilns, furnaces or other plant for the metallurgical, chemical, ceramic, glass and other industries.
It includes, inter alia :(1) Bricks of all shapes (parallelepiped, wedge shaped, cylindrical, semi-cylindrical, etc.), including keystones and other specially shaped bricks (e.g., runner bricks, concave on one face and rectilinear on the others) even if they are clearly recognisable as being of the kind specially designed for the construction of plant or machinery of Section XVI. (2) Refractory blocks and tiles for flooring, walls, hearths, etc.
The heading excludes tubing, piping (including runways in the form of half-cylinders) and angles, bends and similar tube or pipe fittings of refractory materials (heading 69.03). Subheading Explanatory Note. Subheading 6902.10
What has to be determined for the purposes of this subheading is the content of MgO, CaO or Cr2O3. This is normally done by determining the contents of the elements present (i.e., Mg, Ca or Cr) and from these amounts the equivalent concentrations in terms of their oxides can be calculated. For example, 40 % Ca is equivalent to 56 % CaO and 24 % Mg is equivalent to 40 % MgO. Thus, a product based on calcium silicate containing 40 % Ca (equivalent to 56 % CaO) would be classified in this subheading.
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