HS Code for Pure alcohol
Pure alcohol, defined as undenatured ethyl alcohol with an alcoholic strength by volume of 80% or higher, is classified under HS code 2207.10. This classification is situated within Chapter 22, which covers beverages, spirits, and vinegar. The classification logic follows GRI 1, as the product description matches the specific terms of heading 2207. This heading is split into two primary subheadings: 2207.10 for undenatured alcohol and 2207.20 for denatured alcohol. The term "undenatured" signifies that the alcohol has not been mixed with any additives (denaturants) that would render it unpotable or toxic. This high-concentration ethanol is often referred to as neutral spirit, rectified spirit, or absolute alcohol. It is a versatile product used as a base for spirits in the beverage industry, as a solvent in pharmaceutical manufacturing, and as a reagent in laboratory settings. The 80% volume threshold is a critical legal boundary; alcohol below this strength intended for consumption is typically moved to heading 2208.
Products Included
- Neutral grain spirit (undenatured)
- Rectified ethyl alcohol (80% ABV or higher)
- Absolute alcohol for laboratory use
- High-proof ethanol for pharmaceutical extraction
- Unflavored spirits for beverage base (80%+ ABV)
Common Misclassification
The primary misclassification is with HS code 2207.20, which is for denatured ethyl alcohol. Denatured alcohol contains additives like methanol or bitrex to prevent human consumption and often benefits from lower tax rates. Another common error is 2208.90, which covers undenatured ethyl alcohol with a strength of less than 80% vol. Additionally, if the alcohol is intended for use as fuel and has been blended with gasoline, it may be classified under 3824.99 or 2710.12 depending on the blend ratio and local customs rulings.
FAQ
What is the HS code for pure alcohol?
The HS code for undenatured ethyl alcohol with a strength of 80% vol or higher is 2207.10.
What is the difference between 2207.10 and 2207.20?
2207.10 is for pure, undenatured alcohol, while 2207.20 is for alcohol that has been denatured with chemicals to make it unfit for drinking.
Industry
Frequently Asked Questions
What is the HS code for Pure alcohol?
The HS code for Pure alcohol is 220710 (Undenatured ethyl alcohol; of an alcoholic strength by volume of 80% vol. or higher).
How do I classify Pure alcohol for customs?
Pure alcohol is classified under HS code 220710 — Undenatured ethyl alcohol; of an alcoholic strength by volume of 80% vol. or higher. This is a 6-digit subheading level code.
Is the HS code for Pure alcohol the same in all countries?
The base HS code 220710 for Pure alcohol is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.