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NY 850698


Apr 11 1990

CLA-2-22:S:N:N1:235 850698

CATEGORY: CLASSIFICATION

TARIFF NO.: 2207.10.6000

Mr. Eugene C. Diaz
Imports & Exports Express
400 West Gettysberg, #214-A
Clovis, California 93612

RE: The tariff classification of 190 proof ethyl alcohol from Chile.

Dear Mr. Diaz:

In your letter dated February 9, 1990, you requested a tariff classification ruling on behalf of your client, Fleischmann's Vinegar.

According to your letter, this product will be imported to be used by your client, in the manufacture of vinegar.Tehy will add it to California wine producing a blend of wine which will not exceed 48 proof. This product will then be diluted to 26 proof to which a nutrient and a ferment will be added. The result will be a vinegar.

Cooking wine will also be made, using the same blend of ethyl alcohol and wine. It is understood that at least 1 1/2 % salt will also be added, resulting in cooking wine.

Based on the above information, the applicable subheading for the ethyl alcohol will be 2207.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonbeverage ethyl alcohol. The rate of duty will be 3 percent ad valorem.

Please note the included copies of the Customs Regulations concerning the importation of a product which is subject to two rates of duty depending on how used. They apply to non beverage grade ethyl alcohol.

If these regulations are not adhered to or you do not submit proof of use within the time alloted, you may be required to pay an additional 15.85 cents per liter under subheading 9901.00.5000 HTS.

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

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