Section IV · Beverages, spirits and vinegar

2207.20

Ethyl alcohol and other spirits, denatured, of any strength

How this code is built
22

Chapter

Beverages, spirits and vinegar

07

Heading

The product family within the chapter

20

Subheading

The specific good, identical worldwide

The first six digits are the same in every country that uses the Harmonized System. The United States adds two more for the tariff rate and, often, two more for statistics — which is why the rates below are listed against 8- and 10-digit numbers rather than against this code.

How the schedule reaches this code

  1. 22Beverages, spirits and vinegar
  2. 2207Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength:
  3. Ethyl alcohol and other spirits, denatured, of any strength

Published US duty rates

Duty is set at the 8- or 10-digit line, not at this 6-digit subheading, so more than one rate can sit under this code.

  • 2207.20.00Ethyl alcohol and other spirits, denatured, of any strength
    General
    1.9%
    Special (FTA)
    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)

    Only if the goods qualify under one of these programs.

    Column 2
    20%

    Countries without normal trade relations.

Schedule footnotes

  • Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
  • For ethyl alcohol or a mixture thereof from CBERA beneficiaries, see section 423 of the Tax Reform Act of 1986, as amended (19 U.S.C. 2703,note); for ethyl alcohol or a mixture thereof from DR-CAFTA beneficiaries, see section 201 (a)(3)(B)(ii) of the DR-CAFTA Implementation Act (19 U.S.C. 4031 (a)(3)(B)(ii) ).”
  • See 9903.88.15.

A reference to Chapter 99 means an additional action — a Section 232 or 301 measure, an exclusion, or a quota — applies on top of the rate above.

This is the listed rate. Antidumping and countervailing duty orders, Chapter 99 actions and preference qualification all change what is actually collected, and classification is a judgement about your goods. Verify with your licensed customs broker before you file.

Other subheadings in heading 2207

Source: U.S. International Trade Commission (USITC) — 2026 HTS Revision 12, released 2026-07-21, published at hts.usitc.gov. A U.S. Government work in the public domain.