&&The submitted good, referred to as “Log Set Accessories”, are artificial logs made from refractory ceramic fiber and castable ceramics. The goods are to be used in a gas fireplace for aesthetic appearance and attempt to create a realistic flame presentation of natural wood burning. The Log Set do not enhance the fireplace’s initial heat resistance but are required to be installed into the fireplace to ensure proper combustion performance.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 6902.10.00.90. This tariff classification number is incorrect.&&&&Although the submitted good is a refractory product as it can withstand temperatures sufficient for refractory purposes, it is not a refractory product for classification in heading 69.02. It is not designed for high temperature work. It will be used solely in a domestic setting and is not for industrial use.&&&&The Log Set falls under heading 69.14 which covers other ceramic articles.