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NY E85509

August 31, 1999

CLA-2-22:RR:NC:2:237 E85509


TARIFF NO.: 2207.10.6000; 2207.20.0000

Mr. Norman Jones
P.O. Box 10838
Rockville, MD 20849-0838

RE: The tariff classification of ethanol from Brazil.

Dear Mr. Jones:

In your letter dated July 22, 1999, you requested a tariff classification ruling.

The merchandise is described as ethanol produced from sugar and imported for use in producing a fuel mixture of ethanol and gasoline. You did not indicate whether the ethyl alcohol is mixed or denatured with any other ingredients.

If the imported ethanol is undenatured, the applicable subheading 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 2.6 percent ad valorem.

If the imported ethanol is denatured, the applicable subheading will be 2207.20.0000, HTS, which provides for denatured ethyl alcohol of any strength. The rate of duty will be 2.1 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, and 2207.20.0000, 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 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 212-637-7018.


Robert B. Swierupski

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