The tariff classification of ethyl alcohol from Dominican Republic, Nicaragua and the Fiji Islands

N012608 July 11, 2007 CLA-2-22:RR:E:NC:SP:232 CATEGORY: Classification TARIFF NO.: 2207.10.3000 Mr. Manuel Ortiz GeoLogistics Americas Inc. Road 575 Sector Central Base Aerea Muniz World Cargo Building Suite 11/12 Carolina, PR 00979 RE: The tariff classification of ethyl alcohol from Dominican Republic, Nicaragua and the Fiji Islands Dear Mr. Ortiz: In your letter dated June 11, 2007, you requested a tariff classification ruling. The subject merchandise is stated to contain 94.5 percent ethyl alcohol. The balance of the product is water. The ethyl alcohol will be used in the production of rum. The applicable subheading for the ethyl alcohol will be 2207.10.3000, 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: for beverage purposes. The duty rate will be 18.9 cents per proof liter. In addition, the ethyl alcohol may be subject to a Federal Excise Tax of 13.50 per proof gallon and a proportionate tax rate on all fractional parts of a proof gallon. Articles classifiable under subheadings 2207.10.3000, HTSUS, which are products of Dominican Republic, may be entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) or the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". Articles classifiable under subheadings 2207.10.3000, HTSUS, which are products of Nicaragua, may be entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. Articles classifiable under subheadings 2207.10.3000, HTSUS, which are products of the Fiji Islands, are not entitled to duty free treatment under any program which special tariff treatment may be provided. 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division