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Notice to Exporters Harmonized Tariff Schedule of the United States (2010) (Rev. 1) Annotated for Statistical Reporting Purposes CHAPTER 99 TEMPORARY LEGISLATION; TEMPORARY MODIFICATIONS ESTABLISHED PURSUANT TO TRADE LEGISLATION; ADDITIONAL IMPORT RESTRICTIONS ESTABLISHED PURSUANT TO SECTION 22 OF THE AGRICULTURAL ADJUSTMENT ACT, AS AMENDED XXII 99-1 U.S. Notes 1. The provisions of this chapter relate to legislation and to executive and administrative actions pursuant to duly constituted authority, under which: (a) One or more of the provisions in chapters 1 through 98 are temporarily amended or modified; or (b) Additional duties or other import restrictions are imposed by, or pursuant to, collateral legislation. 2. Unless the context requires otherwise, the general notes and rules of interpretation, the section notes, and the notes in chapters 1 through 98 apply to the provisions of this chapter. Statistical Notes 1. For statistical reporting of merchandise provided for herein: (a) Unless more specific instructions appear in the subchapters of this chapter, report the 8-digit heading or subheading number (or 10-digit statistical reporting number, if any) found in this chapter in addition to the 10-digit statistical reporting number appearing in chapters 1 through 97 which would be applicable but for the provisions of this chapter; and (b) The quantities reported should be in the units provided in chapters 1 through 97. 2. For those headings and subheadings herein for which no rate of duty appears (i.e., those headings and subheadings for which an absolute quota is prescribed), report the 8-digit heading or subheading number herein followed by the appropriate 10-digit statistical reporting number from chapters 1 through 97. The quantities reported should be in the units provided in chapters 1 through 97. NOTICE TO EXPORTERS The statistical reporting numbers contained in this chapter apply only to imports and may not be reported on Shipper’s Export Declarations. See Notice to Exporters preceding chapter 1. Harmonized Tariff Schedule of the United States (2010) (Rev. 1) Annotated for Statistical Reporting Purposes THIS PAGE INTENTIONALLY LEFT BLANK Harmonized Tariff Schedule of the United States (2010) (Rev. 1) Annotated for Statistical Reporting Purposes SUBCHAPTER I TEMPORARY LEGISLATION PROVIDING FOR ADDITIONAL DUTIES XXII 99-I-1 U.S. Notes 1. The duties provided for in this subchapter are cumulative duties which apply in addition to the duties, if any, otherwise imposed on the articles involved. The duties provided for in this subchapter apply only with respect to articles entered during the period specified in the last column. 2. For purposes of heading 9901.00.50, the phrase "is suitable for any such uses" does not include ethyl alcohol (provided for in subheadings 2207.10.60 and 2207.20) that is certified by the importer of record to the satisfaction of the Commissioner of Customs (hereinafter in this note referred to as the "Commissioner") to be ethyl alcohol or a mixture containing such ethyl alcohol imported for uses other than liquid motor fuel use or use in producing liquid motor fuel related mixtures. If the importer of record certifies nonliquid motor fuel use for purposes of establishing actual use or suitability under heading 9901.00.50, the Commissioner shall not liquidate the entry of ethyl alcohol until he is satisfied that the ethyl alcohol has in fact not been used for liquid motor fuel use or use in producing liquid motor fuel related mixtures. If he is not satisfied within a reasonable period of time not less than 18 months from the date of entry, then the duties provided for in heading 9901.00.50 shall be payable retroactive to the date of entry. Such duties shall also become payable, retroactive to the date of entry, immediately upon the diversion to liquid motor fuel use of any ethyl alcohol or ethyl alcohol mixture certified upon entry as having been imported for nonliquid motor fuel use. 3. For purposes of heading 9901.00.50, and the symbol “E” in parentheses following the column 1 special rate of duty “See U.S. note 3 to this subchapter” for such heading, duty-free treatment shall be accorded to ethyl alcohol or a mixture thereof when entered from an insular possession or beneficiary country to the extent provided for in this note. (a) Ethyl alcohol or a mixture thereof that is produced by a process of full fermentation in an insular possession of the United States or beneficiary country enumerated in subdivision (d)(iv) of this note shall be treated as being an indigenous product of that possession or country and shall be eligible for duty-free treatment. (b) Ethyl alcohol and mixtures thereof that are only dehydrated (hereinafter in this note referred to as “dehydrated alcohol and mixtures”) within such an insular possession or beneficiary country shall be eligible for duty-free treatment as indigenous products of that possession or beneficiary country only if the alcohol or mixture, when entered, meets the applicable local feedstock requirement set forth in subdivision (c) of this note. The aggregate quantity of dehydrated alcohol and mixtures entered from all insular possessions and beneficiary countries that shall be eligible for duty-free treatment is restricted to the aggregate quantities set forth in subdivisions (c) and (d) of this note for dehydrated alcohol and mixtures meeting the applicable local feedstock requirements. (c) The local feedstock requirement with respect to any calendar year is-- (I) zero percent with respect to the base quantity of dehydrated alcohol and mixtures that is entered; (ii) 30 percent with respect to the metric equivalent of 35,000,000 gallons of dehydrated alcohol and mixtures next entered after the base quantity, and (iii) 50 percent with respect to all dehydrated alcohol and mixtures entered after the amount in subdivision (c)(ii) of this note. (d) For the purposes of this note: (I) The term “base quantity” means, with respect to dehydrated alcohol and mixtures entered during any calendar year, the greater of-- (A) the metric equivalent of 60,000,000 gallons; or (B) an amount (expressed in gallons) equal to 7 percent of the United States domestic market for ethyl alcohol, as determined by the United States International Trade Commission, during the 12-month period ending on the preceding September 30 minus the sum of the quantities of dehydrated alcohol and mixtures allocated to El Salvador and to Costa Rica under (d)(v) and (d)(vi), respectively, of this note; that is first entered during that calendar year. (ii) The term “local feedstock” means hydrous ethyl alcohol which is wholly produced or manufactured in any insular possession or beneficiary country. (iii) The term “local feedstock requirement” means the minimum percent, by volume, of local feedstock that must be included in dehydrated alcohol and mixtures. Harmonized Tariff Schedule of the United States (2010) (Rev. 1) Annotated for Statistical Reporting Purposes XXII 99-I-2 U.S. Notes (con.) (iv) The term “beneficiary country” means one of the following countries: Antigua and Barbuda Grenada Nicaragua Aruba Guatemala Panama Bahamas Guyana St. Kitts and Barbados Haiti Nevis Belize Honduras Saint Lucia Costa Rica Jamaica Saint Vincent and the Dominica Montserrat Grenadines Dominican Republic Netherlands Antilles Trinidad and Tobago El Salvador Virgin Islands, British (v) The aggregate quantity allocated to El Salvador of the base quantity set forth in subdivision (d)(I) of this note in any calendar year shall not exceed the lesser of the metric equivalent of the quantity specified below for each such year or 10 percent of the base quantity of dehydrated alcohol and mixtures established in subdivision (d)(I) of this note for that year. Year Quantity Year Quantity Year Quantity (Gallons) (Gallons) (Gallons) 2006 6,604,322 2011 13,208,644 2016 19,812,966 2007 7,925,186 2012 14,529,508 2017 21,133,830 2008 9,246,051 2013 15,850,372 2018 22,454,694 2009 10,566,915 2014 17,171,237 2019 23,775,559 2010 11,887,779 2015 18,492,101 2020 25,096,423 After year 2020, the quantity available to El Salvador shall increase by the lesser of the metric equivalent of 1,320,864 gallons each year or the difference between the previous year’s quantity and 10 percent of the base quantity of dehydrated alcohol and mixtures established in subdivision (d)(I) of this note for that year. (vi) The aggregate quantity allocated to Costa Rica of the base quantity set forth in subdivision (d)(I) of this note in any calendar year shall not exceed the metric equivalent of 31,000,000 gallons. Harmonized Tariff Schedule of the United States (2010) (Rev. 1) Annotated for Statistical Reporting Purposes XXII 99-I-3 Heading/ Stat. Unit Rates of Duty Effective Subheading Suf- Article Description of 1 2 Period fix Quantity General Special 9901.00.50 1/ 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....................... 1/ 14.27¢/ No change 14.27¢/ Before liter 2/ (A,J) liter 2/ 1/1/2011, Free (CA,IL, except that MX) the rate for See U.S. articles note 3 to described this sub- in this chapter (E) heading shall not apply during 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 1/ See chapter 99 statistical note 1.
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