The tariff classification of Undenatured Ethanol from United Kingdom

NY B86382 June 26, 1997 CLA-2-22:RR:NC:2:240 B86382 CATEGORY: Classification TARIFF NO.:2207.10.6000 Mr. Raymond E. Anderson Charles A. Redden, Inc. Hemisphere Center Route 1 & 9 South Newark, NJ 07114 RE: The tariff classification of Undenatured Ethanol from United Kingdom Dear Mr. Anderson: In your letter dated June 2, 1997, you requested a tariff classification ruling on behalf of your client Mallinckrodt Baker Inc. Based on your letter, the subject merchandise is described as Undenatured Ethanol with an alcoholic strength by volume of 99.5 percent. It will be packaged in 5 liter plastic containers and not for beverage use. The applicable subheading for Undenatured Ethanol 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 2.8 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, 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 additional duty will not be assessed if the following conditions are met: the importer must certify, at the time of entry, that the imported product is not to be used as a liquid motor fuel or in producing a liquid motor fuel; the importer must file, at the port where the merchandise will be entered, a list of intended purposes for which the imported merchandise will be used; if the product is to be resold, the importer must also file a list of customers to whom the product will be sold; all requirements of U.S. Customs Regulations 10.131 through 10.139 must be met. We advise that you consult the import specialist at the port through which you will enter this merchandise regarding these requirements. Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 650 Massachusetts Avenue N.W. Washington D.C. 20226 Tel# (202) 927-8500 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 Stephanie Joseph at 212-466-5768. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division