Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
5 declarable lines
Heading 2207 covers undenatured ethyl alcohol at 80% vol. or higher and denatured ethyl alcohol or other spirits of any strength. The heading splits first between undenatured alcohol in 2207.10 and denatured alcohol or spirits in 2207.20, then by beverage, nonbeverage fuel, nonbeverage other, fuel, and other use.
Products in this heading
- High-proof undenatured neutral spirit for beverage production
- Undenatured ethyl alcohol for fuel blending
- Denatured ethanol fuel
- Denatured alcohol industrial solvent
- Ethyl alcohol for nonbeverage industrial use
- Denatured spirits for cleaning or processing
- High-strength ethanol for manufacturing
How to choose the right subheading
- Check alcoholic strength by volume: undenatured alcohol at 80% vol. or higher points to 2207.10, while denatured alcohol and spirits of any strength point to 2207.20.
- For undenatured alcohol, decide whether it is for beverage purposes or nonbeverage purposes.
- For undenatured nonbeverage alcohol, decide whether it is for fuel use or other use.
- For denatured alcohol and spirits, decide whether they are for fuel use or other use.
- Confirm whether the product is denatured, because denaturing changes the subheading even when the strength is below 80% vol.
Often confused with
- Heading 2208Vodka, gin, whiskey, or liqueurs below 80% alcohol
Spirits and spirituous beverages below 80% vol. are in heading 2208.
- Heading 2204Wine of fresh grapes
Grape wine is covered by heading 2204, not heading 2207.
- Heading 2205Vermouth and flavored grape wines
Flavored grape wine is heading 2205.
- Heading 2202Flavored non-alcoholic beverages
Flavored waters and non-alcoholic beverages are heading 2202.
Frequently asked questions
What is the HTS code for undenatured ethyl alcohol of 80% vol. or higher for nonbeverage fuel use?
Use 2207.10.60.10; the general (MFN) rate is 2.5%.
What is the duty on denatured ethyl alcohol for fuel use?
Denatured ethyl alcohol for fuel use is 2207.20.00.10; the general (MFN) rate is 1.9%.
How do I classify denatured ethyl alcohol not for fuel use?
Denatured ethyl alcohol and other spirits of any strength, other than for fuel use, go in 2207.20.00.90; the general (MFN) rate is 1.9%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 2207
- 2207.10.30.00Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher / For beverage purposes18.9¢/pf.liter
- 2207.10.60.10Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher / For nonbeverage purposes / For fuel use2.5%
- 2207.10.60.90Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher / For nonbeverage purposes / Other2.5%
- 2207.20.00.10Ethyl alcohol and other spirits, denatured, of any strength / For fuel use1.9%
- 2207.20.00.90Ethyl alcohol and other spirits, denatured, of any strength / Other1.9%