CLA-2-22:RR:NC:SP:237 J88029
Mr. William M. Maloney
Director of Business Development
ED&F MAN Alcohol Inc.
1002 Roble Lane
Santa Barbara, California 93103
RE: Classification of motor fuel grade ethyl alcohol from Columbia, Peru and Ecuador
Dear Mr. Maloney:
In your letter dated August 5, 2003 you requested a tariff classification ruling for denatured and undenatured ethyl alcohol manufactured or produced in Columbia, Peru and Ecuador from sugar cane and molasses that are wholly grown or manufac-tured in these countries. In your letter you indicate that the product will be imported for use in distilled spirits plants to manufacture motor fuel.
Undenatured motor fuel grade ethyl alcohol is classifiable in 2207.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent volume or higher: for nonbeverage purposes. The rate of duty is 2.5 percent ad valorem
Denatured motor fuel grade ethyl alcohol is classifiable in 2207.20.0000, HTSUS, which provides for denatured ethyl alcohol of any strength. The rate of duty is 1.9 percent ad valorem.
Importations under subheadings 2207.10.6000 and 2207.20.0000, HTSUS, are subject to an added duty of 14.27 cents per liter assessed on ethyl alcohol imported for fuel use in subheading 9901.00.50, HTSUS. A Federal Excise Tax of $13.50 per proof gallon may apply.
Motor fuel grade ethyl alcohol classifiable under subheadings 2207.10.6000, 2207.20.0000 and 9901.00.50, HTSUS, which is manufactured or produced in Columbia, Peru and Ecuador from sugar cane and molasses that are wholly grown or manufactured in these countries, is entitled to duty free treatment under the Andean Trade Preference Act upon compliance with all applicable regulations. However, a Federal Excise Tax of $13.50 per proof gallon may apply.
Additional requirements are imposed on ethyl alcohol by the Bureau of Alcohol, Tobacco and Firearms (National Revenue Center). Denatured and undenatured alcohol transferred in bond to a distilled spirits plant for fuel use may
be exempt from the Federal Excise Tax provided all applicable regulations are met. You may contact them at 650 Massachusetts Avenue NW, Washington, D.C. 20226, phone (202) 927-8500 or (800) 398-2282.
This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street SW, Washington, D.C. 20460, phone (202) 554-1404.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division