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NY H88505

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February 21, 2002

CLA-2-27:RR:NC:SP:237 H88505

CATEGORY: CLASSIFICATION

TARIFF NO.: 2207.20.0000; 9901.00.50

Mr. Antonio Canas
Director Comercial
Abener Energia S.A.
Avda. De la Buhaira, 2
41018 Sevilla, Spain

RE: The tariff classification of denatured ethanol (ethyl alcohol) for fuel use from El Salvador.

Dear Mr. Canas:

In your letter dated February 5, 2002 you requested a tariff classification ruling for denatured ethanol (ethyl alcohol) imported for use in producing a fuel mixture of ethanol and gasoline.

Denatured ethanol and denatured anhydrous ethanol are classifiable in 2207.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for denatured ethyl alcohol of any strength. The rate of duty is 1.9 percent ad valorem.

Importations under subheading 2207.20.0000, HTSUS, are subject to an added duty of 14.27 cents per liter assessed on ethyl alcohol imported for fuel use in subheading 9901.00.50, HTSUS. A Federal Excise Tax of $13.50 per proof gallon also applies.

Articles classifiable under subheading 2207.20.0000 and 9901.00.50, HTSUS, which are products of El Salvador may be entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. However, a Federal Excise Tax of $13.50 per proof gallon still applies.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (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 indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,

Robert B. Swierupski
Director, National Commodity
Specialist Division

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See also:

• Tariff No.: 2207.20.00 - Ethyl alcohol and other spirits, denatured, of any strength
• Tariff No.: 9901.00.50 - Ethyl alcohol (in 2207.10.60 & 2207.20) or mixtures with ethyl alcohol (in 2710 & 3823) to be used as fuel or in producing fuel