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NY 881167



January 8, 1993

CLA-2-22:S:N:N7:235 881167

CATEGORY: CLASSIFICATION

TARIFF NO.: 2207.20.0000

Mr. Wayne D. Maybury
Sales Manager
Temeco Inc.
Temiscaming, QC, Canada, J0Z 3RO

RE: The tariff classification of nonbeverage grade, 190 proof ethyl alcohol from Canada.

Dear Mr. Maybury:

In your letter dated November 30, 1992, you requested a tariff classification ruling. According to your letter, the intended use of the product described above, will be in the manufacture of toiletries, cosmetics and fragrances.

The applicable subheading for the product described above will be 2207.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for denatured ethyl alcohol. The rate of duty will be 3 percent ad valorem.

Products classifiable in subheading 2207.20.0000, HTS, which are of Canadian origin will be entitled to a 1.5 percent rate of duty under the United States-Canada Free Trade Agreement, upon compliance with all applicable regulations.

In addition to the above classification, the product described above may be subject to the provisions of HTS subheading 9901.00.50 which provides for duty on ethyl alcohol, imported to be used for fuel.

Duty applicable to products classified in this subheading, which are of Canadian origin would be 7.9 cents per liter. This duty would be in addition to that indicated above.

A copy of U.S. Customs Regulations applicable to this class of product has been enclosed for your perusal. Amongst other things, they require that the entry ducuments contain a declaration indicating the end use of the
product. Further, they require that an affadavit be submitted indicating when the product has been consumed, identifying the shipment and indicating how the product was infact used. If no affadavit is received, duty with interest under HTS subheading 9901.00.50 will be assessed. We advise that you communicate with the District Director of the port through which you intend to enter, regarding the intricacies of the transaction.

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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