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Home › Chapter 99 › Heading 9901

HS Heading 9901 : Ethyl alcohol (provided for in subheadings 2207.10.60 and 2207.20) or any mixture containing such ethyl alcohol (provided for in heading 2710 or 3824) if such ethyl alcohol or mixture is to be used as a fuel or in producing a mixture of gasoline and alcohol, a mixture of a special fuel and alcohol, or any other mixture to be used as fuel (including motor fuel provided for in subheading 2710.12.15, 2710.19.16, 2710.19.24 or 2710.20.15), or is suitable for any such uses

HEADING DEFINITION & DISAMBIGUATION

HS Heading 9901 encompasses ethyl alcohol (provided for in subheadings 2207.10.60 and 2207.20) or any mixture containing such ethyl alcohol (provided for in heading 2710 or 3824) if such ethyl alcohol or mixture is to be used as a fuel or in producing a mixture of gasoline and alcohol, a mixture of a special fuel and alcohol, or any other mixture to be used as fuel (including motor fuel provided for in subheading 2710.12.15, 2710.19.16, 2710.19.24 or 2710.20.15), or is suitable for any such uses. It classifies 1 6-digit WCO subheadings within Chapter 99 under the Harmonized System [USITC HTS 2026].

Chapter
Heading
9901
Subheadings
1 HS6
Status
Verified 2026

Subheadings Under Heading 9901

HS Code WCO 6-Digit Subheading Description Chapter Operational Package
9901.00 Ethyl alcohol (provided for in subheadings 2207.10.60 and 2207.20) or any mixture containing such ethyl alcohol (provided for in heading 2710 or 3824) if such ethyl alcohol or mixture is to be used as a fuel or in producing a mixture of gasoline and alcohol, a mixture of a special fuel and alcohol, or any other mixture to be used as fuel (including motor fuel provided for in subheading 2710.12.15, 2710.19.16, 2710.19.24 or 2710.20.15), or is suitable for any such uses 99 View 9901.00 Package →
DISAMBIGUATION & CLASSIFICATION GUIDE

How to Select the Correct Subheading Under Heading 9901

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 9901 ↗

United States International Trade Commission official Harmonized Tariff Schedule.

CBP CROSS Rulings ↗

CBP e-Rulings database for Heading 9901 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 9901 Frequently Asked Questions (FAQ)

What commercial articles are grouped under HS Heading 9901?
HS Heading 9901 covers Ethyl alcohol (provided for in subheadings 2207.10.60 and 2207.20) or any mixture containing such ethyl alcohol (provided for in heading 2710 or 3824) if such ethyl alcohol or mixture is to be used as a fuel or in producing a mixture of gasoline and alcohol, a mixture of a special fuel and alcohol, or any other mixture to be used as fuel (including motor fuel provided for in subheading 2710.12.15, 2710.19.16, 2710.19.24 or 2710.20.15), or is suitable for any such uses, grouping 1 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 9901?
Subheadings under Heading 9901 range from 9901.11 to 9901.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 9901?
US MFN general duty rates for Heading 9901 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 9901?
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 9901?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 9901?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 9901 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 9901?
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 9901?
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 9901?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.