HTS heading 2207 · Chapter 22
HTS 2207: Undenatured ethyl alcohol of an alcoholic strength by…
HTS heading 2207 covers undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength. It has 3 tariff lines with a duty rate; the general (MFN) rates are 18.9¢/pf.liter (1 line), 2.5% (1 line), 1.9% (1 line).
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 2207.10 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher: | ||||
| 2207.10.30.00 | For beverage purposes[pf.liters] | 18.9¢/pf.liter | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | $1.32/pf. liter | Estimate → |
| 2207.10.60 | For nonbeverage purposes | 2.5% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PE,S,SG) See 9822.09.22-9822.09.24 (PA) | 20% | |
| 2207.10.60.10 | For fuel use[liters] | Estimate → | |||
| 2207.10.60.90 | Other[liters] | Estimate → | |||
| 2207.20.00 | Ethyl alcohol and other spirits, denatured, of any strength | 1.9% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PE,S,SG) See 9822.09.22-9822.09.24 (PA) | 20% | |
| 2207.20.00.10 | For fuel use[liters] | Estimate → | |||
| 2207.20.00.90 | Other[liters] | Estimate → |
7 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 2207.10.60 at the general rate of 2.5%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (2.5%) | $250.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $297.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.