U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of an oxygenated unleaded gasoline from Brazil.
NY I85340 August 26, 2002 CLA-2-27:RR:NC:SP:237 I85340 CATEGORY: Classification TARIFF NO.: 2710.11.1516 Mr. Frederico da Costa Pinto Av. Prof. Armando Ribeiro, 160 22795-030 Rio de Janeiro, Brazil RE: The tariff classification of an oxygenated unleaded gasoline from Brazil. Dear Mr. Salvo: In your letter dated August 14, 2002 you requested a tariff classification ruling. The product is described as a motor fuel consisting of 95 percent unleaded gasoline blended with 5 percent oxygenate (ethyl alcohol). The ethyl alcohol that is blended with the gasoline has an alcoholic strength by volume of 80 percent or higher. The applicable subheading for the oxygenated unleaded gasoline will be 2710.11.1516, Harmonized Tariff Schedule (HTSUS), which provides for: Light oils and preparations: Motor fuel: Gasoline: Unleaded: Oxygenated. The duty is 52.5 cents a barrel. Mixtures of gasoline and alcohol provided for in subheading 2710.11.1516, 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 also applies. Regarding your question about allowable limits of oxygenate that may be added, please note that the U.S. Environmental Protection Agency (EPA) regulates which oxygenates can be added to gasoline and in what amounts. The maximum concentration of ethanol oxygenate currently being approved by the EPA is 10 percent by volume. 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, S.W., Washington, D.C. 20460, telephone number (202) 554-1404. 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 on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division