HTS heading · chapter 22
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
Analysis
Heading 2207 of the Harmonized Tariff Schedule covers undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
None of its 3 lines is duty-free at the general rate. Rates run from 1.9% to 2.5% with a median of 2.2%, so the line you choose sets the duty.
Its median rate of 2.2% sits at the 90th percentile of the headings in chapter 22.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 2207.10 (undenatured ethyl alcohol of an alcoholic…, 2 lines) and 2207.20 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Ethyl Alcohol Manufacturing (325193) and Distilleries (312140). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2207.10.30 | For beverage purposes | 18.9¢/pf.liter |
| 2207.10.60 | For nonbeverage purposes | 2.5% |
| 2207.20.00 | Ethyl alcohol and other spirits, denatured, of any strength | 1.9% |