2106.90.18.00 - Containing over 50 percent of alcohol by weight 🖩

This HTS category, 2106.90.18.00, specifically encompasses compound alcoholic preparations that are intended for use in the manufacture of beverages and contain over 50 percent of alcohol by weight. These preparations are diverse and can include flavorings, extracts, essences, or other mixtures where alcohol is a significant component and the primary purpose is to impart flavor or characteristics to other beverages during their production. The key defining characteristic is the high alcoholic content by weight, which sets it apart from less concentrated preparations.

This classification distinguishes itself from its sibling categories based on precise alcohol concentration thresholds. Unlike 2106.90.12.00, which covers preparations with not over 20 percent alcohol by weight, or 2106.90.15.00, which applies to those with over 20 percent but not over 50 percent alcohol by weight, this category is reserved for products exceeding the 50 percent alcohol by weight mark. This precise quantitative measure is critical for accurate tariff determination.

As this is a leaf node within the HTS structure, there are no further subcategories under 2106.90.18.00. Therefore, classification decisions at this level rely heavily on confirming that the preparation meets the definition of "compound alcoholic preparations" and is used in beverage manufacturing, in addition to satisfying the alcohol content requirement. Examples might include concentrated liqueur bases or highly alcoholic flavoring agents that are not themselves intended for direct consumption but are integral to the formulation of other beverages.