CLA-2-22:RR:NC:SP:237 K81503
Mr. Edward G. Windell
Director of Business Development
Methyl Chem Company LLC
900 Rockmead Drive - Suite 265
Kingwood, Texas 77339
RE: Tariff classification of undenatured anhydrous ethanol for fuel use from Bolivia.
Dear Mr. Windell:
In your letter dated November 24, 2003 you requested a tariff classification ruling for undenatured anhydrous industrial grade ethanol which will be blended after importation with several denaturants for chemical uses.
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
Importations under subheading 2207.10.6000, HTSUS, are subject to added duty of 14.27 cents per liter on ethyl alcohol imported for fuel use in subheading 9901.00.50, HTSUS. Federal Excise Tax of $13.50 per proof gallon may apply.
Articles classifiable under subheading 2207.10.6000 and 9901.00.50, HTSUS, which are products of Bolivia and other beneficiary countries may be entitled to duty free treatment under the Andean Trade Preference Act upon compliance with all applicable regulations. Federal Excise Tax of $13.50 per proof gallon may apply.
Additional requirements are imposed by the Bureau of Alcohol, Tobacco and Firearms. Specially denatured ethyl alcohol used by permitted companies in chemical processes and articles may be exempt from the Federal Excise Tax after approval is obtained prior to manufacturing. Undenatured ethyl 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