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NY 885366




May 12, 1993

CLA-2-22:S:N:N1:235 885366

CATEGORY: CLASSIFICATION

TARIFF NO.: 2207.20.00, 2710.00.1516, 3823.90.4500 and 9901.00.50

Mr. W.A. Rogers
Consultant for Commercial Alcohols Inc.
48-100 Medley Court
Kingston, Ontario K7K 6X2, Canada

RE: The tariff classification of various mixtures from Canada.

Dear Mr. Rogers:

In your letter dated April 8, 1993, you requested a tariff classification ruling.

According to your letter you are thinking of exporting to the U.S. three different mixtures. The first is denatured ethanol using U.S. formulation CDA-20. The second will be ethanol (195 proof) containing 10% gasoline. The last will be a mix of gasoline and 10% ethanol.

The applicable subheading for the first product will be 2207.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for denatured ethyl alcohol. The rate of duty will be 3 percent ad valorem. Goods classified in subheading 2207.20.00 which are produced in Canada are entitled to a 1.5 percent ad valorem rate of duty under the U.S.-Canada Free Trade Agreement (CFTA) provided all appropiate requirements have been met.

The applicable subheading for the second product will be 3823.90.4500 HTS, which provides for chemical mixtures containing hydrocarbons, derived from pertoleum, shale oil or natural gas. The duty rate will be 7 percent ad valorem. Goods classifiable in subheading 3823.90.4500, HTS, which are produced in Canada, will be entitled to duty free treatment under the CFTA, provided all appropiate requirements have been met.

The applicable subheading for gasoline containing 10% ethanol will be 2710.00.1516, HTS. The rate of duty will be 52.5 cents per barrel. Goods classifable in subheading 2710.00.1516, HTS, which have originated in the territory of Canada, are entitled to duty free treatment under CFTA, upon compliance will all applicable regulations.

Goods classifiable under HTS 2207.20.00, 2710.00.1516 and 3823.90.4500, if imported to be used as fuel, are also subject to HTS 9901.00.50. This subheading provides an additional duty of 14.27 cents per liter. If these goods are produced in Canada, they are entitled to a 7.9 cents per liter rate of duty under CFTA, provided all appropiate requirements have been met.

The duties indicated above apply to ethanol produced in Canada from Canadian or U.S. grain.

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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