CLA-2-22:S:N:N1:235 885366
Mr. W.A. Rogers
Consultant for Commercial Alcohols Inc.
48-100 Medley Court
Kingston, Ontario K7K 6X2, Canada
RE: The tariff classification of various mixtures from Canada.
Dear Mr. Rogers:
In your letter dated April 8, 1993, you requested a tariff
classification ruling.
According to your letter you are thinking of exporting to the
U.S. three different mixtures. The first is denatured ethanol using
U.S. formulation CDA-20. The second will be ethanol (195 proof)
containing 10% gasoline. The last will be a mix of gasoline and 10%
ethanol.
The applicable subheading for the first product will be
2207.20.00, Harmonized Tariff Schedule of the United States (HTS),
which provides for denatured ethyl alcohol. The rate of duty will
be 3 percent ad valorem. Goods classified in subheading 2207.20.00
which are produced in Canada are entitled to a 1.5 percent ad
valorem rate of duty under the U.S.-Canada Free Trade Agreement
(CFTA) provided all appropiate requirements have been met.
The applicable subheading for the second product will be
3823.90.4500 HTS, which provides for chemical mixtures containing
hydrocarbons, derived from pertoleum, shale oil or natural gas. The
duty rate will be 7 percent ad valorem. Goods classifiable in
subheading 3823.90.4500, HTS, which are produced in Canada, will
be entitled to duty free treatment under the CFTA, provided all
appropiate requirements have been met.
The applicable subheading for gasoline containing 10% ethanol
will be 2710.00.1516, HTS. The rate of duty will be 52.5 cents per
barrel. Goods classifable in subheading 2710.00.1516, HTS, which
have originated in the territory of Canada, are entitled to duty
free treatment under CFTA, upon compliance will all applicable
regulations.
Goods classifiable under HTS 2207.20.00, 2710.00.1516 and
3823.90.4500, if imported to be used as fuel, are also subject to
HTS 9901.00.50. This subheading provides an additional duty of
14.27 cents per liter. If these goods are produced in Canada, they
are entitled to a 7.9 cents per liter rate of duty under CFTA,
provided all appropiate requirements have been met.
The duties indicated above apply to ethanol produced in Canada
from Canadian or U.S. grain.
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