HS Code for Ethanol

Ethanol, or ethyl alcohol, is classified under HS code 220710 when it is undenatured and has an alcoholic strength by volume of 80% or higher. This classification is found within Chapter 22, which encompasses beverages, spirits, and vinegar. The primary factor for this classification is the purity and the absence of denaturants—substances added to make the alcohol unpalatable. High-purity ethanol is used in various industries, including pharmaceuticals, cosmetics, and as a precursor for chemical synthesis. The 80% threshold is a critical legal distinction in the Harmonized System, separating industrial-grade or bulk neutral spirits from lower-concentration spirits intended for immediate beverage consumption. Under GRI 1, the classification is governed by the description in heading 2207. It is important to note that even if the ethanol is intended for industrial use, if it is undenatured and meets the strength requirement, it must be classified here. This code is often subject to high excise taxes in many jurisdictions, making the distinction between denatured (220720) and undenatured (220710) extremely important for importers. The Explanatory Notes to Chapter 22 clarify that ethyl alcohol is a defined chemical compound, but when it is obtained from fermentation and remains in an aqueous solution, it is classified in Chapter 22 rather than Chapter 29. This is an exception to the general rule that separate chemically defined compounds are in Chapter 29.

Products Included

• Undenatured ethyl alcohol (80% vol or higher)
• Neutral spirits
• Rectified spirits
• Industrial ethanol (undenatured)

Common Misclassification

The most common misclassification is using 220720, which is specifically for denatured ethyl alcohol of any strength. Additionally, ethanol with a concentration of less than 80% vol that is not denatured is classified under heading 2208, which covers spirits, liqueurs, and other spirituous beverages.

FAQ

What is the HS code for Ethanol?

The HS code for undenatured ethanol with a concentration of 80% or higher is 220710.

Does the concentration affect the HS code?

Yes, if the undenatured ethanol is below 80% concentration, it moves from 2207 to 2208. If it is denatured, it is classified under 220720 regardless of concentration.