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The tariff classification of ethyl alcohol from Brazil
Issued February 4, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R00079 (February 4, 2004)
Tariff classification
HTS codes: 2207.10.3000
Headings: 2207
Product description
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.
CBP rationale
The applicable subheading for the ethyl alcohol will be 2207.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol.
Full text
NY R00079 February 4, 2004 CLA-2-22:RR:NC:SP:232 R00079 CATEGORY: Classification TARIFF NO.: 2207.10.3000 Mr. Richard G. Haselton NRI, Inc. Carr.165 KM 2.6 Area Ind. Catano Catano, PR 00962 RE: The tariff classification of ethyl alcohol from Brazil Dear Mr. Haselton: In your letter dated January 16, 2004, on behalf of Bacardi Corporation, 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 (HTS), 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 at the like rate on all fractional parts of a proof gallon. Articles classifiable under subheading 2207.10.3000, HTS, which are products of Brazil may be entitled to duty free treatment under 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". Additional requirements are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at: Alcohol and Tobacco Tax and Trade Bureau 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8110 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 John Maria at 646-733-3031 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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