2207.10.60

For nonbeverage purposes

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength: Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher

Heading: 2207 Chapter: 22 As of August 15, 2026

Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.

Duty rates

Column 1 (General / MFN)

2.5%

Column 2 (Non-NTR)

20%

Column 1 (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)

The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.

Trade measures (Chapter 99)

No active Chapter 99 measures are linked to this code.

Rate-change history

What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.

  1. NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)

    Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026

    See the change →
  2. Base rate HTS 2023

    Column 1 general rate set to 2.5%.

Related CBP rulings

N350000 July 9, 2025

The tariff classification of White Rum from Dominican Republic

The subject merchandise is described as White Rum. The product will be made by distilling rum wash obtained via the alcoholic fermentation of sugar cane juice to 189 proof, which equals 94.5 percent alcohol by volume (ABV). No pure alcohol,

H326671 August 30, 2022

Preferential Tariff Treatment of Jet Fuel Under the U.S.-Korea Free Trade Agreement

HDO and HDC both produce jet fuels in Korea for export to foreign clients. The fuels at issue are of a Kerosene-type known in the industry as Jet A-1, which are produced to certain standardized international specifications for use in aircra

N308228 January 3, 2020

The tariff classification of Undenatured Alcohol from Poland

The subject merchandise is Undenatured Alcohol (200 proof). The product will be imported into the United States in 5 gallon buckets. The Undenatured Alcohol will be used as botanical extraction for tinctures and oil infusions for concentrat

H249074 October 10, 2014

Commercial Interchangeability of undenatured fuel ethanol pursuant to 19 U.S.C. § 1313(j)(2)

In support of its request for commercial interchangeability of undenatured fuel ethanol, Chemoil provided a post entry amendment (PEA) screenprint, a PEA supplemental attachment, an amended entry summary CBP Form 7501, an entry CBP Form 346

H256731 August 28, 2014

Binding Ruling Request; NAFTA Certificates of Origin Executed by U.S. Employees On Behalf Of its Canadian Subsidiary; Power of Attorney; 19 CFR § 181.22; 19 CFR § 141.31

According to the information submitted, SCJ is an international corporation with operations in over 70 countries. Many of the products imported by SCJ are manufactured in Canada by the company’s wholly-owned subsidiary, S.C. Johnson & Son,

N254116 June 25, 2014

The tariff classification of denatured ethyl alcohol (ethanol) not for fuel use from Brazil

The subject merchandise is a denatured industrial grade sugar cane ethyl alcohol (ethanol) not for fuel use. The denatured ethanol will be used in the production of monoethylene glycol, a raw material used in the production of plastics. The

N244502 August 28, 2013

The tariff classification, country of origin, and eligibility under GSP of undenatured hydrous sugar cane ethanol imported for industrial use from Brazil.

The tariff classification, country of origin, and eligibility under GSP of undenatured hydrous sugar cane ethanol imported for industrial use from Brazil.

N237471 January 18, 2013

REThe tariff classification and status under the North American Free Trade Agreement (NAFTA), of bulk, over-proof undenatured ethyl alcohol from Canada;

In your request letter you indicated that: The prospective imports will consist of bulk, overproof undenatured hydrous ethyl alcohol distilled in Canada from a fermented mash of U.S. and/or Canadian grown corn and from which most of the sec

N237080 January 16, 2013

REThe tariff classification and status under the North American Free Trade Agreement (NAFTA), of bulk, over-proof undenatured ethyl alcohol from Canada;

In your request letter you indicated that: The prospective imports will consist of bulk, overproof undenatured hydrous ethyl alcohol distilled in Canada from a fermented mash of U.S. and/or Canadian grown corn and from which most of the sec

H107675 July 29, 2011

Gasohol; CBOB; NAFTA fungible material; inventory management

This case involves an imported blended petroleum product known as gasohol, composed of 90% or more gasoline/blendstock (CBOB) and 10% or less ethanol. This formulation of gasohol is also known as “E10.” The imported gasohol will be brought

H112716 July 1, 2011

Modification of HQ H099760 and NY N064255; classification of vodka

The vodka subject to HQ H099760 is produced in Sweden from ethyl alcohol followed by fermentation with yeast of cereals. The vodka is imported in bulk and contains 96% alcohol/volume. In HQ H099760, the instant vodka was found to be classif

H039040 February 12, 2009

Request for Binding Ruling; Classification; Ethyl Alcohol (Ethanol) Used to Produce ETBE

The subject ethyl alcohol (also known as ethanol or EtOH) is imported by Lyondell, a chemical company which is a subsidiary of a larger worldwide chemical company (Lyondell Bassell Industries AF). The ethyl alcohol will be imported as unden

Other codes in heading 2207

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Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 2207.10.60 from each major US trading partner.

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