Classification of motor fuel grade ethyl alcohol from Columbia, Peru and Ecuador

NY J86576 July 3, 2003 CLA-2-22:RR:NC:SP:237 J87576 CATEGORY: Classification TARIFF NO.: 2207.10.6000; 2207.20.0000; 9901.00.50 Mr. William M. Maloney Director of Business Development ED&F MAN Alcohol Inc. 1002 Roble Lane Santa Barbara, California 93103 RE: Classification of motor fuel grade ethyl alcohol from Columbia, Peru and Ecuador Dear Mr. Maloney: In your letter dated June 26, 2003 you requested a tariff classification ruling for motor fuel grade ethyl alcohol manufactured or produced in Columbia, Peru and Ecuador from sugar cane and molasses that are wholly grown or manufactured in these countries. Undenatured motor fuel grade ethyl alcohol is classifiable in 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 motor fuel grade ethyl alcohol is classifiable in 2207.20.0000, HTSUS, which provides for denatured ethyl alcohol 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 also applies. Motor fuel grade ethyl alcohol classifiable under subheadings 2207.10.6000, 2207.20.0000 and 9901.00.50, HTSUS, which is manufactured or produced in Columbia, Peru and Ecuador from sugar cane and molasses that are wholly grown or manufactured in these countries, is entitled to duty free treatment under the Andean Trade Preference Act upon compliance with all applicable regulations. However, a Federal Excise Tax of $13.50 per proof gallon still applies. Additional requirements are imposed on ethyl alcohol by the Bureau of Alcohol, Tobacco and Firearms. You may contact them at 650 Massachusetts Avenue NW, Washington, D.C. 20226, phone (202) 927-8500. 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. 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 should be provided with the entry documents filed at the time 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