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SUBCHAPTER I TEMPORARY LEGISLATION PROVIDING FOR ADDITIONAL DUTIES XXII 99-I-1 U.S. Notes [COMPILER'S NOTE: Because the effective period of headings 9901.00.50 and 9901.00.52 has expired, the U.S. notes and their provisions, including the tariff-rate quota noted above, are not being administered. See also the compiler's note to these headings.] 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 Harmonized Tariff Schedule of the United States Revision 15 (2026) Annotated for Statistical Reporting Purposes