HTS US: 2207.XX.XXXX
Description
Heading 2207 encompasses ethyl alcohol (ethanol) products, specifically focusing on both undenatured ethyl alcohol with an alcoholic strength by volume of 80% or higher, and ethyl alcohol and other spirits that are denatured, regardless of strength.
Ethyl alcohol under this heading is categorized based on its intended use, distinguishing between beverage and non-beverage purposes, including fuel applications. Denatured alcohol is alcohol that has additives making it unsuitable for drinking to avoid beverage taxes and regulations.
Code Hierarchy
- Section IV: Prepared Foodstuffs; Beverages, Spirits and Vinegar (Chapters 16-24)
- Chapter 22: Beverages, Spirits and Vinegar
- Heading 2207: Undenatured ethyl alcohol of alcoholic strength by volume 80% or higher; ethyl alcohol and other spirits, denatured, of any strength
- US HTS Code (10-digit):
2207.XX.XXXX– specifies the exact type and intended use of the alcohol product.
Detailed Breakdown of Subheadings
The 4-digit heading 2207 is subdivided into 6-digit and 10-digit HTS codes that clarify the alcohol’s purity, denaturation status, and specific purpose.
| HS/HTS Code | Description | Examples & Notes |
|---|---|---|
| 2207.10 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher | This category includes high-purity ethanol intended for beverage or nonbeverage uses. |
| 2207.10.30.00 | For beverage purposes | Ethyl alcohol suitable for direct human consumption, such as spirits and liquors. |
| 2207.10.60 | For nonbeverage purposes | Industrial or other uses excluding beverages. |
| 2207.10.60.10 | For fuel use | Ethanol used as fuel or fuel additive, including bioethanol. |
| 2207.10.60.90 | Other | Nonbeverage ethyl alcohol not classified as fuel. |
| 2207.20.00 | Ethyl alcohol and other spirits, denatured, of any strength | Alcohol with additives to prevent consumption, used in industrial, laboratory, or fuel applications. |
| 2207.20.00.10 | For fuel use | Denatured alcohol specifically formulated and used as fuel. |
| 2207.20.00.90 | Other | Denatured spirits used for solvents, chemical feedstocks, or other industrial uses. |
What is NOT Classified Here?
To ensure correct classification, the following are excluded:
- Fermented beverages such as beer, wine, and distilled spirits intended solely for consumption are classified under other headings (e.g., 2203, 2204, 2208).
- Alcohol-containing preparations like perfumes, cosmetics, or pharmaceuticals are classified separately.
- Other alcohols such as methyl or isopropyl alcohol are not included under 2207.
Notes
- Regulatory Compliance: Import and export of ethyl alcohol under HTS 2207 are subject to strict government regulations due to its potential use in beverages and fuels.
- Taxation and Denaturation: Denatured alcohol is purposely treated to avoid beverage taxes and control misuse.
- Fuel Use: Ethanol fuel use codes reflect the growing market for renewable fuel sources.
Declaration Example
Product: Shipment of undenatured ethyl alcohol, 95% vol., for fuel use.US HTS Code:
2207.10.60.10Unit of Quantity: Liter (L)
General Duty Rate: Varies; check current USHTS schedule.
Additional Requirements: Compliance with Alcohol and Tobacco Tax and Trade Bureau (TTB) and Environmental Protection Agency (EPA) regulations.
Related HTS Codes
- HTS 2203: Beer made from malt.
- HTS 2204: Wine of fresh grapes, including fortified wines and grape must.
- HTS 2208: Undenatured ethyl alcohol less than 80% strength and other spirits.
- HTS 2905: Other alcohols, not including ethyl alcohol covered here.
