Chapter 22: Beverages, spirits and vinegar
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 a…
9 numbered lines under heading 2207, including 5 10-digit statistical lines. The first six digits are the international HS subheading; the general column is the normal US duty rate.
| HTS code | Description | Unit | General | Special | Column 2 |
|---|---|---|---|---|---|
| 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: | ||||
| 2207.10 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher: | ||||
| 2207.10.30.00 | For beverage purposesNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). | pf.liters | 18.9¢/pf.liter | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | $1.32/pf. liter |
| 2207.10.60 | For nonbeverage purposesNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). | 2.5% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PE,S,SG) See 9822.09.22-9822.09.24 (PA) | 20% | |
| 2207.10.60.10 | For fuel use | liters | |||
| 2207.10.60.90 | Other | liters | |||
| 2207.20.00 | Ethyl alcohol and other spirits, denatured, of any strengthNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). For ethyl alcohol or a mixture thereof from CBERA beneficiaries, see section 423 of the Tax Reform Act of 1986, as amended (19 U.S.C. 2703,note); for ethyl alcohol or a mixture thereof from DR-CAFTA beneficiaries, see section 201 (a)(3)(B)(ii) of the DR-CAFTA Implementation Act (19 U.S.C. 4031 (a)(3)(B)(ii) ).” | 1.9% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PE,S,SG) See 9822.09.22-9822.09.24 (PA) | 20% | |
| 2207.20.00.10 | For fuel use | liters | |||
| 2207.20.00.90 | Other | liters |
Statistical (10-digit) lines without a rate use the rate of the 8-digit line above them. Additional duties such as Section 301 and Section 232 may apply; check them with the tariff checker.
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Request a free auditSource: Harmonized Tariff Schedule of the United States, 2026 HTS Revision 20 (effective 2026-09-28), U.S. International Trade Commission (hts.usitc.gov), imported 2026-10-07. Reference only; not legal or customs advice or a binding classification. Additional duties under Chapter 99 may apply. ShipWave is not affiliated with the USITC or U.S. Customs and Border Protection.