HS Code for Grain alcohol

Grain alcohol is classified under HS code 2207.10, which specifically covers undenatured ethyl alcohol with an alcoholic strength by volume of 80% or higher. This classification is determined by the purity and concentration of the ethanol, as well as the absence of denaturants—substances added to make the alcohol unpalatable or toxic for human consumption. Under the General Rules of Interpretation (GRI) 1 and 6, the product is identified by its chemical composition and concentration. Grain alcohol, often referred to as neutral spirit or rectified spirit, is produced through the fermentation of grains followed by repeated distillation to achieve high purity. Because it remains in its pure form without additives that would render it unfit for beverages, it falls strictly under 2207.10 rather than the subheadings for denatured spirits. The classification remains consistent regardless of whether the alcohol is intended for use in the beverage industry, pharmaceutical manufacturing, or industrial solvent applications, provided the 80% threshold is met and no denaturants are present.

Products Included

• Neutral grain spirits (NGS)
• Rectified ethyl alcohol (95% ABV or higher)
• High-proof food-grade ethanol
• Pure grain alcohol for laboratory use
• Undenatured anhydrous alcohol

Common Misclassification

Grain alcohol is frequently misclassified under HS code 2207.20, which is reserved for ethyl alcohol and other spirits that have been denatured. The distinction depends entirely on whether chemical markers or foul-tasting agents have been added. Additionally, it is sometimes confused with HS code 2208, which covers undenatured ethyl alcohol of a strength of less than 80% vol, typically found in bottled spirits like vodka or gin. If the alcohol is imported in bulk at 80% or higher, 2207.10 is the mandatory classification.

FAQ

What is the HS code for grain alcohol?

The HS code for undenatured grain alcohol with an alcoholic strength of 80% vol or higher is 2207.10.

Does this code apply to alcohol used for hand sanitizer?

If the alcohol is undenatured and above 80% strength, it uses 2207.10. However, most alcohol for hand sanitizer is denatured to avoid beverage taxes, which would move it to 2207.20.