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:

Category 2207 encompasses undenatured ethyl alcohol with an alcoholic strength of 80% by volume or higher, as well as denatured ethyl alcohol and other spirits of any strength. This classification is specifically for ethyl alcohol intended for industrial uses, fuel, or as a component in chemical processes, rather than for direct consumption as a beverage. The distinction from sibling categories lies in the nature of the product; while other categories in Chapter 01, for instance, deal with live animals, 2207 is exclusively focused on alcoholic substances.

Within this heading, two distinct subcategories exist to further refine classification. Subheading 2207.10 addresses undenatured ethyl alcohol that meets the high alcohol content threshold, highlighting its purity and lack of denaturing agents. In contrast, subheading 2207.20.00 covers all forms of denatured ethyl alcohol and other spirits. Denaturation involves the addition of specific substances to render the alcohol unfit for human consumption, typically for industrial or fuel purposes, and this category captures such treated spirits regardless of their final alcohol concentration.