HS Code for Denatured alcohol

Denatured alcohol is classified under HS code 2207.20. This classification is found in Chapter 22, which covers beverages, spirits, and vinegar. Heading 2207 includes both undenatured ethyl alcohol (at 80% volume or higher) and denatured ethyl alcohol of any strength. Denaturing is the process of adding specific chemicals, known as denaturants, to ethyl alcohol to make it unpalatable, nauseating, or toxic, thereby rendering it unfit for human consumption. This is done to allow the alcohol to be used for industrial, medical, or laboratory purposes without being subject to the high excise taxes typically levied on potable spirits. Common denaturants include wood naphtha, methanol, isopropyl alcohol, or bittering agents like denatonium benzoate. According to the Harmonized System's legal notes, denatured alcohol is classified under 2207.20 regardless of its alcoholic strength, which distinguishes it from undenatured alcohol where the strength determines the heading (2207 vs 2208).

Products Included

• Methylated spirits
• Industrial denatured alcohol (IDA)
• Completely denatured alcohol (CDA)
• Specially denatured spirits (SDS)
• Ethyl alcohol mixed with methanol or benzine for fuel

Common Misclassification

Denatured alcohol is often misclassified under HS code 2207.10, which is for undenatured ethyl alcohol of 80% vol or higher. The presence of denaturants is the deciding factor. It is also sometimes confused with HS code 3814.00 (organic composite solvents) or 3820.00 (anti-freezing preparations). While denatured alcohol is a component of these products, if it is simply alcohol with denaturants added, it remains in 2207.20. If it is a complex mixture for a specific solvent use, Chapter 38 might apply, but 2207.20 is generally the default for bulk denatured ethanol.

FAQ

What is the HS code for denatured alcohol?

The HS code for denatured ethyl alcohol and other spirits of any strength is 2207.20.

Does the alcohol percentage change the code for denatured alcohol?

No, unlike undenatured alcohol, denatured alcohol is classified under 2207.20 regardless of its alcoholic strength by volume.