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 R04143 - NY R04222 > NY R04153

Previous Ruling Next Ruling
NY R04153

June 14, 2006

CLA-2-22:RR:NC:SP:237 R04153


TARIFF NO.: 2207.10.6000; 2207.20.0000; 9901.00.50

Mr. Alexie Vagner
331 Curie Drive
Alpharetta, GA 30050

RE: The tariff classification of fuel grade ethanol from Brazil, China and Ukraine.

Dear Mr. Vagner:

In your letter dated June 8, 2006, you requested a tariff classification ruling on fuel grade ethanol imported for blending with gasoline.

Undenatured ethanol will be 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 will be 2.5 percent ad valorem.

Denatured ethanol will be classifiable in subheading 2207.20.0000, HTSUS, which provides for denatured ethyl alcohol of any strength. The rate of duty will be 1.9 percent ad valorem.

Importations for fuel use in subheadings 2207.10.6000 and 2207.20.0000, HTSUS, will be subject to added duty of 14.27 cents per liter on ethanol for fuel use in subheading 9901.00.50, HTSUS. Federal Excise Tax of $13.50 per proof gallon may 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.

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 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: