United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M80072 - NY M80128 > NY M80102

Previous Ruling Next Ruling
NY M80102




January 27, 2006

CLA-2-34:RR:NC:SP:237 M80102

CATEGORY: CLASSIFICATION

TARIFF NO.: 2207.10.6000; 2207.20.0000; 9901.10.50

Ms. Peggy Korth
BioFuels Energy Corporation
40 Sun Valley Drive
Spring Branch, TX 78070

RE: The tariff classification of fuel ethanol from various countries.

Ms. Korth:

In your letter dated January 8, 2006 you requested a tariff classification ruling for fuel ethanol.

Undenatured fuel ethanol is 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 fuel ethanol is classifiable in subheading 2207.20.0000, HTSUS, for ethyl alcohol and other spirits, denatured, of any strength. The rate of duty is 1.9 percent ad valorem. Importations under subheadings 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.

Additional requirements may be imposed by the Bureau of Alcohol, Tobacco and Firearms. Denatured and undenatured anhydrous 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 administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street SW, Washington, D.C. 20460, phone (202) 554-1404.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 control number shown above should be provided with the entry documents filed at the time merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.

Sincerely,

Robert B. Swierupski

Previous Ruling Next Ruling

See also: