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NY K83935




March 18, 2004

CLA-2-27:RR:NC:SP:237 K83935

CATEGORY: CLASSIFICATION

TARIFF NO.: 2207.10.6000; 2207.20.0000; 9901.00.50

Mr. Nabil Katabi
The Maple Companies Ltd.
2626 Cole Avenue, Suite 610
Dallas, Texas 75204

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

Dear Mr. Katabi:

In your letter dated March 1, 2004 you requested a tariff classification ruling for ethanol produced from sugar and imported for use in blending with gasoline.

Undenatured ethanol and undenatured anhydrous ethanol are classifiable in subheading 2207.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent volume or higher: for nonbeverage purposes. The rate of duty is 2.5 percent ad valorem.

Denatured ethanol and denatured anhydrous ethanol are classifiable in 2207.20.0000, HTSUS, which provides for denatured ethyl alcohol of any strength. The rate of duty is 1.9 percent ad valorem.

Importations under subheading 2207.10.6000 and 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 may apply.

Articles classifiable under subheading 2207.10.6000, 2207.20.0000 and 9901.00.50, HTSUS, which are products of Peru may be entitled to duty free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations. However, a Federal Excise Tax of $13.50 per proof gallon may still apply.

Additional requirements are imposed by the Bureau of Alcohol, Tobacco and Firearms. Undenatured and denatured ethyl alcohol transferred in bond to a distilled spirits plant for fuel use may be exempt from the Federal Excise Tax provided all applicable regulations are met. You may contact them at 650 Massachusetts Avenue NW, Washington, D.C. 20226, phone (202) 927-8500 or (800) 398-2282.

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, or at EPA Region II telephone number (908) 321-6669.

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,

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