CLA-2-22:RR:NC:2:232 A88238
Ms. Chantal Hutchinson
Delmar International Inc.
147 Rue St Paul Ouest
Montreal, Quebec
H2Y 1Z5 Canada
RE: The tariff classification of ethanol from Canada.
Dear Ms. Hutchinson:
In your letter dated September 28, 1996, on behalf of Techno Police Inc. in Quebec, Canada, you requested a tariff classification ruling.
A sample and information were submitted with your initial request dated July 30, 1996. The sample consists of a 500 milliliter plastic bottle, which is labelled "Standard D'Alcool Ethylique." The product is stated to contain 5 percent ethyl alcohol in distilled water. It is used for the calibration and testing of breatherlizers.
The applicable tariff provision for the ethanol will be 2208.90.7500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent by volume...other: spirits...other. The general rate of duty will be 59.5 cents per proof liter. Imports under this subheading are also subject to a Federal Excise Tax (26 U.S.C. 5041) of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at:
Bureau of Alcohol, Tobacco and Firearms 650 Massachusetts Avenue N.W. Washington, D.C. 20226
Tel# 202-927-8500
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division