HTS heading 2207
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength — 9 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength + Ch. 99 | not stated | — |
| 2207.10 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher + Ch. 99 | not stated | — |
| 2207.10.30.00 | For beverage purposes + Ch. 99 | 18.9¢/pf.liter | pf.liters |
| 2207.10.60 | For nonbeverage purposes + Ch. 99 | 2.5% | — |
| 2207.10.60.10 | For fuel use + Ch. 99 | 2.5% (inherited from 2207.10.60) | liters |
| 2207.10.60.90 | Other + Ch. 99 | 2.5% (inherited from 2207.10.60) | liters |
| 2207.20.00 | Ethyl alcohol and other spirits, denatured, of any strength + Ch. 99 | 1.9% | — |
| 2207.20.00.10 | For fuel use + Ch. 99 | 1.9% (inherited from 2207.20.00) | liters |
| 2207.20.00.90 | Other + Ch. 99 | 1.9% (inherited from 2207.20.00) | liters |
4 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
9 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.