Subheading 690320 of the Combined Nomenclature covers refractory ceramic articles containing more than 45% by weight of alumina (Al2O3), excluding siliceous fossil meal and similar siliceous earths classified in subheading 690310. Products classified here include high-alumina firebricks, refractory shapes (cylinders, sleeves, ceramic seals, regenerator chequerwork), furnace linings for electric arc furnaces, induction furnaces and industrial kilns, as well as corundum articles (Al2O3 > 90%) and mullite shapes. The defining classification criterion is an alumina content exceeding 45% by mass, as set out in Note 2 to Chapter 69 of the CN. High-alumina articles exhibit superior thermal, mechanical and chemical resistance compared to standard fireclay products, which justifies their separate subheading. The distinction from subheading 690310 (siliceous refractory articles) lies in the dominant constituent — silica versus alumina. Magnesia, dolomite and chrome-magnesia products are classified under subheading 690390. The importer must hold a chemical analysis certificate from the manufacturer confirming Al2O3 content above 45%, which is essential for correct classification and for any customs verification. Classification follows General Rules for the Interpretation of the CN (GRI), in particular Rules 1 and 6, together with the HS Explanatory Notes to Chapter 69.

Imports of refractory articles under subheading 690320 into the European Union are subject to the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration in the AIS/IMPORT system. Required documents include a commercial invoice describing the goods and the Al2O3 content, a transport document (CMR, B/L or AWB), a technical specification with a chemical analysis report, and a proof of origin for preferential tariff rates. Refractory articles used in metallurgical, glass and cement industries are not consumer products and therefore do not require CE marking under product directives. Regulation (EU) 2023/988 on general product safety (GPSR) does not apply to these industrial products. Where the product is intended to be incorporated into a construction work, however, the Construction Products Regulation (CPR, Regulation (EU) No 305/2011) may require the manufacturer or importer to draw up a Declaration of Performance (DoP) and affix CE marking. Current MFN duty rates and the trade measure status for the specific country of origin must be verified in the TARIC database of the European Commission before each import transaction.

MFN duty rates for refractory articles under subheading 690320 must be verified in the current TARIC database of the European Commission, as they may be subject to changes in subsequent EU tariff regulations. Preferential duty rates may be available for imports from countries with which the EU has concluded Free Trade Agreements (FTAs), including South Korea, Japan, Vietnam and Singapore, as well as under the Generalised Scheme of Preferences (GSP) and the Everything But Arms (EBA) initiative for developing countries. Benefiting from preferences requires compliance with rules of origin and submission of a valid proof — an EUR.1 movement certificate, a REX declaration or an invoice declaration. Refractory articles from Chapter 69 are not subject to the Carbon Border Adjustment Mechanism (CBAM), which covers iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. The importer should verify in TARIC whether anti-dumping (AD) or countervailing measures are in force for this subheading and the specific country of origin — particularly for imports from China. Imports from Russia and Belarus may be subject to restrictions under EU sanctions packages. If there is any doubt about the correct classification, it is advisable to apply for a Binding Tariff Information (BTI) ruling from the competent customs authority.