The tariff classification of denatured ethyl alcohol (ethanol) not for fuel use from Brazil

N254116 June 25, 2014 CLA-2-22:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 2207.20.0090 Ms. Laura S. Rabinowicz Kelley, Drye & Warren 101 Park Avenue New York, NY 10178 RE: The tariff classification of denatured ethyl alcohol (ethanol) not for fuel use from Brazil Dear Ms. Rabinowicz: In your letter dated June 4, 2014, on behalf of your client, DAK Americas LLC, you requested a tariff classification ruling. The subject merchandise is a denatured industrial grade sugar cane ethyl alcohol (ethanol) not for fuel use. The denatured ethanol will be used in the production of monoethylene glycol, a raw material used in the production of plastics. The sugar cane ethanol is wholly manufactured, produced, and grown in Brazil. The alcohol is denatured with denatonium benzoate. The applicable subheading for the denatured ethyl alcohol will be 2207.20.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength: Ethyl alcohol and other spirits, denatured, of any strength: Other. The rate of duty will be 1.95 percent ad valorem. Additional requirements are imposed on ethanol by the Bureau of Alcohol, Tobacco and Firearms (National Revenue Center). Denatured and undenatured alcohol transferred in bond to a distilled spirits plant for industrial chemical use may be exempt from the Federal Excise Tax of $13.50 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), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 Troise at (646) 733-3031 or by email address: Frank.L.Troise@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division