2207.10

Analysis

Subheading 2207.10 covers undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher, within heading 2207. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.

None of its 2 lines is duty-free at the general rate. Rates run from 2.5% to 2.5% with a median of 2.5%, so the line you choose sets the duty.

The US splits it as follows: 2207.10.30 for for beverage purposes (18.9¢/pf.liter) and 2207.10.60 for for nonbeverage purposes (2.5%).

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.

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.