CLA-2-22:RR:NC:SP:232 R00079
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