SUBCHAPTER I
TEMPORARY LEGISLATION PROVIDING FOR ADDITIONAL DUTIES
XXII
99-I-1
U.S. Notes
						[COMPILER'S NOTE: Because the effective period of headings 9901.00.50 and 9901.00.52 has expired, the U.S. notes and their provisions, including the tariff-rate quota noted above, are not being administered. See also the compiler's note to these headings.]					
1. The duties provided for in this subchapter are cumulative duties which apply in addition to the duties, if any, otherwise imposed on the articles involved. The duties provided for in this subchapter apply only with respect to articles entered during the period specified in the last column.
2. For purposes of heading 9901.00.50, the phrase "is suitable for any such uses" does not include ethyl alcohol (provided for in subheadings 2207.10.60 and 2207.20) that is certified by the importer of record to the satisfaction of the Commissioner of Customs (hereinafter in this note referred to as the "Commissioner") to be ethyl alcohol or a mixture containing such ethyl alcohol imported for uses other than liquid motor fuel use or use in producing liquid motor fuel related mixtures. If the importer of record certifies nonliquid motor fuel use for purposes of establishing actual use or suitability under heading 9901.00.50, the Commissioner shall not liquidate the entry of ethyl alcohol until he is satisfied that the ethyl alcohol has in fact not been used for liquid motor fuel use or use in producing liquid motor fuel related mixtures. If he is not satisfied within a reasonable period of time not less than 18 months from the date of entry, then the duties provided for in heading 9901.00.50 shall be payable retroactive to the date of entry. Such duties shall also become payable, retroactive to the date of entry, immediately upon the diversion to liquid motor fuel use of any ethyl alcohol or ethyl alcohol mixture certified upon entry as having been imported for nonliquid motor fuel use.
3. For purposes of heading 9901.00.50, and the symbol "E" in parentheses following the column 1 special rate of duty "See U.S. note 3 to this subchapter" for such heading, duty-free treatment shall be accorded to ethyl alcohol or a mixture thereof when entered from an insular possession or beneficiary country to the extent provided for in this note.
(a) Ethyl alcohol or a mixture thereof that is produced by a process of full fermentation in an insular possession of the United States or beneficiary country enumerated in subdivision (d)(iv) of this note shall be treated as being an indigenous product of that possession or country and shall be eligible for duty-free treatment.
(b) Ethyl alcohol and mixtures thereof that are only dehydrated (hereinafter in this note referred to as "dehydrated alcohol and mixtures") within such an insular possession or beneficiary country shall be eligible for duty-free treatment as indigenous products of that possession or beneficiary country only if the alcohol or mixture, when entered, meets the applicable local feedstock requirement set forth in subdivision (c) of this note. The aggregate quantity of dehydrated alcohol and mixtures entered from all insular possessions and beneficiary countries that shall be eligible for duty-free treatment is restricted to the aggregate quantities set forth in subdivisions (c) and (d) of this note for dehydrated alcohol and mixtures meeting the applicable local feedstock requirements.
(c) The local feedstock requirement with respect to any calendar year is--
(I) zero percent with respect to the base quantity of dehydrated alcohol and mixtures that is entered;
(ii) 30 percent with respect to the metric equivalent of 35,000,000 gallons of dehydrated alcohol and mixtures next entered after the base quantity, and
(iii) 50 percent with respect to all dehydrated alcohol and mixtures entered after the amount in subdivision (c)(ii) of this note.
(d) For the purposes of this note:
(I)  The term "base quantity" means, with respect to dehydrated alcohol and mixtures entered during any calendar year, the greater of--
(A) the metric equivalent of 60,000,000 gallons; or
(B) an amount (expressed in gallons) equal to 7 percent of the United States domestic market for ethyl alcohol, as determined by the United States International Trade Commission, during the 12-month period ending on the preceding September 30 minus the sum of the quantities of dehydrated alcohol and mixtures allocated to El Salvador and to Costa Rica under (d)(v) and (d)(vi), respectively, of this note;
that is first entered during that calendar year.
(ii)  The term "local feedstock" means hydrous ethyl alcohol which is wholly produced or manufactured in any insular possession or beneficiary country.
(iii) The term "local feedstock requirement" means the minimum percent, by volume, of local feedstock that must be included in dehydrated alcohol and mixtures.
(iv) The term "beneficiary country" means one of the following countries:
Antigua and Barbuda
Grenada
Nicaragua
Aruba
Guatemala
Panama
Bahamas
Guyana
St. Kitts and Nevis
Barbados
Haiti
Saint Lucia
Belize
Honduras
Saint Vincent and the Grenadines
Costa Rica
Jamaica
Trinidad and Tobago
Dominica
Montserrat
Virgin Islands, British
Dominican Republic
Netherlands Antilles
El Salvador
(v) The aggregate quantity allocated to El Salvador of the base quantity set forth in subdivision (d)(I) of this note in any calendar year shall not exceed the lesser of the metric equivalent of the quantity specified below for each such year or 10 percent of the base quantity of dehydrated alcohol and mixtures established in subdivision (d)(I) of this note for that year.
Year
Quantity(Gallons)
Year
Quantity(Gallons)
Year
Quantity(Gallons)
2006
6,604,322
2011
13,208,644
2016
19,812,966
2007
7,925,186
2012
14,529,508
2017
21,133,830
2008
9,246,051
2013
15,850,372
2018
22,454,694
2009
10,566,915
2014
17,171,237
2019
23,775,559
2010
11,887,779
2015
18,492,101
2020
25,096,423
After year 2020, the quantity available to El Salvador shall increase by the lesser of the metric equivalent of 1,320,864 gallons each year or the difference between the previous year's quantity and 10 percent of the base quantity of dehydrated alcohol and mixtures established in subdivision (d)(I) of this note for that year.
(vi) The aggregate quantity allocated to Costa Rica of the base quantity set forth in subdivision (d)(I) of this note in any calendar year shall not exceed the metric equivalent of 31,000,000 gallons.
(e) For purposes of headings 9901.00.50 and 9901.00.52, originating goods of Peru, under the terms of general note 32 to the tariff schedule, and originating goods of Colombia, under the terms of general note 34 to the tariff schedule, shall not be subject to any duty provided for in such headings, provided that-
(i) the goods are imported directly from Peru or Colombia into the customs territory of theUnited States, and
(ii) the sum of the cost or value of the materials produced in the territory of Peru or of Colombia plus the direct costs of processing operations performed in the territory of Peru is not less than 35 percent of the appraised value of such goods at the time they are entered.

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