CLA-2-22:RR:NC:SP:237 K80383
Mr. Edward G. Windell
Director of Business Development
Methyl Chem Company LLC
900 Rockmead Drive - Suite 265
Kingwood, Texas 77339
RE: The tariff classification of anhydrous ethanol for fuel use from Brazil.
Dear Mr. Windell:
In your letter dated October 31, 2003 you requested a tariff classification ruling for anhydrous ethanol that will be imported for blending into gasoline.
Undenatured anhydrous ethanol 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 anhydrous ethanol 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.
Articles classifiable under subheading 2207.10.6000 or 2207.20.0000 and 9901.00.50, HTSUS, which are products of certain beneficiary countries may be entitled to duty free treatment under either the Caribbean Basin Economic Recovery Act (CBERA), the Andean Trade Preference Act (ATPA) or the Generalized System of Preferences (GSP), upon compliance with all applicable regulations. However, Brazil is not a designated beneficiary country and the above rates of duty apply.
To obtain the weekly commodity status report for merchandise subject to tariff rate quotas check the U.S. Customs web site at http://www.cbp.gov. At the web site click on “CEBB” then search for the term “textiles and quotas”.
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