Analysis
HTS 2207.10.60 covers for nonbeverage purposes under heading 2207 (undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in litres.
The general duty rate is 2.5% of the customs value, which is among the highest the rates in chapter 22 (91st percentile of 39 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 1.9% to 1.9%. Compared with 2207.20.00 (ethyl alcohol and other spirits, denatured, of any strength), which pays 1.9%, a misclassification either way moves the duty by 0.6 percentage points.
For statistics it divides in two: 2207.10.60.10 for for fuel use and 2207.10.60.90 for other. Both pay the same duty; the suffix records which kind was imported.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 11 others can enter duty-free instead of paying 2.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date. Reduced but not zero rates apply under some agreements: See 9822.09.22-9822.09.24 for PA.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2207.10.30 | For beverage purposes | 18.9¢/pf.liter |
| 2207.20.00 | Ethyl alcohol and other spirits, denatured, of any strength | 1.9% |