CLA-2-22:S:N:N7:232 806168
Mr. Ed Scott
Kintetsu Intermodal (U.S.A.), Inc.
1811 Adrian Road
Burlingame, California 94010
RE: The tariff classification of PL-2135 Rinse from Japan.
Dear Mr. Scott:
In your letter dated January 11, 1995, on behalf of Hitachi
Chemical Co. American Ltd., you requested a tariff classification
ruling.
Information was submitted with your initial request dated
December 20, 1994. The subject merchandise is described as a
cleaning and rinsing agent used in the semiconductor industry.
It consists of ethyl alcohol with an alcoholic strength by volume
of 100 percent. The ethyl alcohol is not mixed with any other
ingredients.
The applicable subheading for the PL-2135 Rinse will be
2207.10.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for undenatured ethyl alcohol of an
alcoholic strength by volume of 80 percent vol. or higher...for
nonbeverage purposes. The rate of duty will be 2.9 percent ad
valorem. This product is also subject to a Federal Excise Tax of
$13.50 per proof gallon and a proportionate tax at the like rate
on all fractional parts of a proof gallon. In addition,
importations under subheading 2207.10.6000, HTS, are subject to
an added duty of 14.27 cents per liter assessed on ethanol
imported for fuel use in subheading 9901.00.50, HTS. This
additional duty will not be assessed if the following conditions
are met: the importer must certify, at the time of entry, that
the imported product is not to be used as a liquid motor fuel or
in producing a liquid motor fuel; the importer must file at the
port where the merchandise will be entered a list of intended
purposes for which the imported merchandise will be used; if the
product is to be resold, the importer must also file a list of
customers to whom the product will be sold; all requirements of
U.S. Customs Regulations 10.131 through 10.139 must be met. We
advise that you consult the import specialist at the port through
which you will enter this merchandise regarding these
requirements.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport