NY 850698
Apr 11 1990
CLA-2-22:S:N:N1:235 850698
Mr. Eugene C. Diaz
Imports & Exports Express
400 West Gettysberg, #214-A
Clovis, California 93612
RE: The tariff classification of 190 proof ethyl alcohol from
Chile.
Dear Mr. Diaz:
In your letter dated February 9, 1990, you requested a
tariff classification ruling on behalf of your client,
Fleischmann's Vinegar.
According to your letter, this product will be imported to
be used by your client, in the manufacture of vinegar.Tehy will
add it to California wine producing a blend of wine which will
not exceed 48 proof. This product will then be diluted to 26
proof to which a nutrient and a ferment will be added. The result
will be a vinegar.
Cooking wine will also be made, using the same blend of
ethyl alcohol and wine. It is understood that at least 1 1/2 %
salt will also be added, resulting in cooking wine.
Based on the above information, the applicable subheading
for the ethyl alcohol will be 2207.10.6000, Harmonized Tariff
Schedule of the United States (HTS), which provides for
nonbeverage ethyl alcohol. The rate of duty will be 3 percent ad
valorem.
Please note the included copies of the Customs Regulations
concerning the importation of a product which is subject to two
rates of duty depending on how used. They apply to non beverage
grade ethyl alcohol.
If these regulations are not adhered to or you do not submit
proof of use within the time alloted, you may be required to pay
an additional 15.85 cents per liter under subheading 9901.00.5000
HTS.
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