The tariff classification of fuel grade ethanol (99.9%) from Peru.

NY R04310 July 11, 2006 CLA-2-22:RR:NC:SP:237 R04310 CATEGORY: Classification TARIFF NO.: 2207.10.6000; 2207.20.0000; 9901.00.50 Mr. Ramon Gonzalez B & G Investments Vision, Inc. 8420 W. Flagler St. Suite 224 Miami, FL 33144 RE: The tariff classification of fuel grade ethanol (99.9%) from Peru. Dear Mr. Gonzalez: In your letter received June 28, 2006, you requested a tariff classification ruling on fuel grade ethanol (99.9%) wholly produced in Peru from sugarcane harvested in Peru and imported for blending with gasoline. Undenatured anhydrous ethanol will be classifiable in subheading 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 will be 2.5 percent ad valorem. Denatured anhydrous ethanol will be classifiable in subheading 2207.20.0000, HTSUS, which provides for denatured ethyl alcohol of any strength. The rate of duty will be 1.9 percent ad valorem. Importations for fuel use in subheadings 2207.10.6000 and 2207.20.0000, HTSUS, will be subject to added duty of 14.27 cents per liter on ethanol for fuel use in subheading 9901.00.50, HTSUS. Federal Excise Tax of $13.50 per proof gallon may apply. Articles classifiable under subheading 2207.10.6000, 2207.20.0000 and 9901.0050, HTSUS, which are products of Peru may be entitled to duty free treatment under the Andean trade Preference Act (ATPA) upon compliance with all applicable regulations. The ATPA 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 ATPA, check the customs Web site at www.customs.gov. At the Web site, click on “CEBB” then search for the term “ATPA” However, a Federal Excise Tax of $13.50 per proof gallon still applies. 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/. Additional requirements are imposed by the Bureau of Alcohol, Tobacco and Firearms. Undenatured and denatured ethyl alcohol transferred in bond to a distilled spirits plant for fuel use may be exempt from the Federal Excise Tax provided all applicable regulations are met. You may contact them at 1200 Pennsylvania Avenue NW, Washington, D.C. 20460, phone (202) 554-1404. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), 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, or at EPA Region II telephone number (908) 321-6669. 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 Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division