Heading 2207
HTS code 2207 — Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
- Chapter
- 22 — Beverages and spirits
- Tariff lines
- 5
- General duty
- General duty rates from 1.9% to 2.5%; 1 line carries a specific or compound duty
Tariff lines under heading 2207
Full 10-digit codes with their general (MFN) duty rates. The correct line depends on the product's material, construction, and use.
| HTS code | Description | General rate | Unit |
|---|---|---|---|
| 2207.10.3000 | For beverage 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) | 18.9¢/pf.liter | pf.liters |
| 2207.10.6010 | For fuel use (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 > For nonbeverage purposes) | 2.5% | liters |
| 2207.10.6090 | Other (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 > For nonbeverage purposes) | 2.5% | liters |
| 2207.20.0010 | For fuel use (Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength > Ethyl alcohol and other spirits, denatured, of any strength) | 1.9% | liters |
| 2207.20.0090 | Other (Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength > Ethyl alcohol and other spirits, denatured, of any strength) | 1.9% | liters |
Documents required to import under 2207
Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.
- Commercial InvoiceRequired
- Packing ListRequired
- Bill of Lading / Airway BillRequired
- CBP Entry Summary (7501)Required
Prepared and filed by your customs broker
- CBP Entry / Release (3461)Required
Prepared and filed by your customs broker
- Customs Bond (CBP 301)Conditional
Required for formal entries — generally shipments valued over $2,500
Single-entry or continuous bond, obtained through your broker or a surety
- Importer Security Filing (ISF "10+2")Conditional
Required for ocean freight only
Filed electronically at least 24 hours before loading at the foreign port
- Importer ID Input Record (CBP 5106)Conditional
Required to establish or update your importer-of-record number with CBP
One-time setup for a new importer; not filed per shipment
- Entry Manifest (CBP 7533)Conditional
Alternative to the 3461 for informal, low-value, or contiguous-country entries
- FDA Prior NoticeRequired
Must be submitted 2-8 hours before arrival
- Phytosanitary CertificateConditional
Required for plant-based products
- TTB Importer Basic Permit (Form 5100.24)Required
Required to operate as an importer of alcoholic beverages
- Certificate of Label Approval (COLA)Required
Required for imported wine, beer, and distilled spirits
Common questions
- What is HTS code 2207?
- 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 sits in Chapter 22 (beverages and spirits) of the US Harmonized Tariff Schedule and contains 5 tariff lines.
- What is the duty rate for HTS 2207?
- General duty rates from 1.9% to 2.5%; 1 line carries a specific or compound duty. The general rate applies to most-favoured-nation trading partners; goods from countries with a free trade agreement may qualify for a reduced or duty-free special rate.
- How many digits does a full HTS code have?
- US import entries require the full 10-digit HTS code. Heading 2207 is the first four digits — the remaining six narrow it down to the specific product, which is what determines the duty rate you actually pay.
Related headings in Chapter 22
- 2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow
- 2202Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009
- 2203Beer made from malt
- 2204Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
- 2205Vermouth and other wine of fresh grapes flavored with plants or aromatic substances
- 2206Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
- 2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages
- 2209Vinegar and substitutes for vinegar obtained from acetic acid