CLA-2-22:S:N:N7:235 881167
Mr. Wayne D. Maybury
Sales Manager
Temeco Inc.
Temiscaming, QC, Canada, J0Z 3RO
RE: The tariff classification of nonbeverage grade, 190 proof
ethyl alcohol from Canada.
Dear Mr. Maybury:
In your letter dated November 30, 1992, you requested a
tariff classification ruling. According to your letter, the
intended use of the product described above, will be in the
manufacture of toiletries, cosmetics and fragrances.
The applicable subheading for the product described above
will be 2207.20.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for denatured ethyl alcohol. The
rate of duty will be 3 percent ad valorem.
Products classifiable in subheading 2207.20.0000, HTS, which
are of Canadian origin will be entitled to a 1.5 percent rate of
duty under the United States-Canada Free Trade Agreement, upon
compliance with all applicable regulations.
In addition to the above classification, the product
described above may be subject to the provisions of HTS
subheading 9901.00.50 which provides for duty on ethyl alcohol,
imported to be used for fuel.
Duty applicable to products classified in this subheading,
which are of Canadian origin would be 7.9 cents per liter. This
duty would be in addition to that indicated above.
A copy of U.S. Customs Regulations applicable to this class
of product has been enclosed for your perusal. Amongst other
things, they require that the entry ducuments contain a
declaration indicating the end use of the
product. Further, they require that an affadavit be submitted
indicating when the product has been consumed, identifying the
shipment and indicating how the product was infact used. If no
affadavit is received, duty with interest under HTS subheading
9901.00.50 will be assessed. We advise that you communicate with
the District Director of the port through which you intend to
enter, regarding the intricacies of the transaction.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport