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HS Heading 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

HEADING DEFINITION & DISAMBIGUATION

HS Heading 2207 encompasses 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 classifies 2 6-digit WCO subheadings within Chapter 22 under the Harmonized System [USITC HTS 2026].

Chapter

Ch 22

Heading

2207

Subheadings

2 HS6

Status

Verified 2026

Subheadings Under Heading 2207

HS Code	WCO 6-Digit Subheading Description	Chapter	Operational Package
2207.10	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher	22	View 2207.10 Package →
2207.20	Ethyl alcohol and other spirits, denatured, of any strength	22	View 2207.20 Package →

DISAMBIGUATION & CLASSIFICATION GUIDE

How to Select the Correct Subheading Under Heading 2207

Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.

Official Primary Sources & Authority References

USITC HTS Heading 2207 ↗

United States International Trade Commission official Harmonized Tariff Schedule.

CBP CROSS Rulings ↗

CBP e-Rulings database for Heading 2207 precedent rulings.

WCO Nomenclature ↗

World Customs Organization Harmonized System 2022 nomenclature standard.

U.S. Census Foreign Trade ↗

U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.

Heading 2207 Frequently Asked Questions (FAQ)

What commercial articles are grouped under HS Heading 2207?

HS 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, grouping 2 6-digit WCO subheadings.

How are 6-digit subheadings structured under Heading 2207?

Subheadings under Heading 2207 range from 2207.11 to 2207.90, classifying goods by processing state, origin, or material composition.

What is the representative US import duty rate for Heading 2207?

US MFN general duty rates for Heading 2207 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.

Are Section 301 tariffs applicable to goods under Heading 2207?

Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).

What PGA message set flags apply to Heading 2207?

Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.

How do I distinguish between subheadings under Heading 2207?

Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.

Can goods under Heading 2207 enter duty-free under USMCA?

Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.

What is the Section 321 de minimis limit for Heading 2207?

Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.

What documents are required for formal customs entry of Heading 2207?

Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.

How can an importer get a binding CBP classification ruling for Heading 2207?

Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.