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NY 806168




January 30, 1995

CLA-2-22:S:N:N7:232 806168

CATEGORY: CLASSIFICATION

TARIFF NO.: 2207.10.6000

Mr. Ed Scott
Kintetsu Intermodal (U.S.A.), Inc.
1811 Adrian Road
Burlingame, California 94010

RE: The tariff classification of PL-2135 Rinse from Japan.

Dear Mr. Scott:

In your letter dated January 11, 1995, on behalf of Hitachi Chemical Co. American Ltd., you requested a tariff classification ruling.

Information was submitted with your initial request dated December 20, 1994. The subject merchandise is described as a cleaning and rinsing agent used in the semiconductor industry. It consists of ethyl alcohol with an alcoholic strength by volume of 100 percent. The ethyl alcohol is not mixed with any other ingredients.

The applicable subheading for the PL-2135 Rinse will be 2207.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher...for nonbeverage purposes. The rate of duty will be 2.9 percent ad valorem. This product is also subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. In addition, importations under subheading 2207.10.6000, HTS, are subject to an added duty of 14.27 cents per liter assessed on ethanol imported for fuel use in subheading 9901.00.50, HTS. This additional duty will not be assessed if the following conditions are met: the importer must certify, at the time of entry, that the imported product is not to be used as a liquid motor fuel or in producing a liquid motor fuel; the importer must file at the port where the merchandise will be entered a list of intended purposes for which the imported merchandise will be used; if the product is to be resold, the importer must also file a list of customers to whom the product will be sold; all requirements of U.S. Customs Regulations 10.131 through 10.139 must be met. We advise that you consult the import specialist at the port through which you will enter this merchandise regarding these requirements.

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
New York Seaport

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