CBP Instructions on Expired HTS Chapter 99 No for Ethyl Alcohol TRQ
U.S. Customs and Border Protection has issued a new version of its calendar year 2012 Tariff Rate Quota instructions for ethyl alcohol from the Caribbean and Insular Possessions due to the expiration of HTS 9901.00.50, which is assigned to this TRQ.
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The additional instructions state that the Chapter 99 Harmonized Tariff Schedule (HTS) for Ethyl Alcohol, 9901.00.50, expired on December 31, 2011. As a consequence, on March 15, 2012, a footnote was added to certain HTS numbers in Chapters 22, 27, and 38 stating: “For ethyl alcohol or a mixture thereof from CBERA beneficiaries, see section 423 of the Tax Reform Act of 1986, as amended (19 USC 2703, note, available here); for ethyl alcohol or a mixture thereof from DR-CAFTA beneficiaries, see section 201(a)(3)(B)(ii) of the Dominican Republic-Central America-United States Free Trade Agreement Implementation Act (19 USC 4031(a)(3)(B)(ii), available here).”
CBP states that with the expiration of HTS 9901.00.50, use only the HTS number related to the specific product in accordance with the footnote to each chapter to report the ethyl alcohol quota.
(Expired 9901.00.50 had stated it was for: Ethyl alcohol (provided for in subheadings 2207.10.60 and 2207.20) or any mixture containing such ethyl alcohol (provided for in heading 2710 or 3824) if such ethyl alcohol or mixture is to be used as a fuel or in producing a mixture of gasoline and alcohol, a mixture of a special fuel and alcohol, or any other mixture to be used as fuel (including motor fuel provided for in subheading 2710.11.15, 2710.19.15 or 2710.19.21), or is suitable for any such uses.
The effective period for 9901.00.50 was listed as "before 1/1/2012, except that the rate for articles described in this heading shall not apply for any period before 10/1/2000 during which the Highway Trust Fund financing rate under section 4081(a)(2) of the Internal Revenue Code of 1986 is not in effect."
See ITT's Online Archives 12011202 for summary of CBP's initial 2012 TRQ notice on ethyl alcohol.)
(QBT 12-507, dated 03/26/12)