2207.10 - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher:

This HTS classification, 2207.10, specifically addresses undenatured ethyl alcohol that possesses an alcoholic strength of 80 percent by volume or higher. This category is reserved for pure ethyl alcohol that has not undergone any process of denaturation, meaning it remains suitable for various industrial and chemical applications as well as potentially for potable use if further processed. The key defining characteristic is its high, undenatured alcohol content.

It is crucial to distinguish this category from its sibling, 2207.20.00, which covers denatured ethyl alcohol. Denaturation involves the addition of specific substances to render the alcohol unfit for human consumption, thereby often allowing for different tariff treatments or regulatory requirements. Therefore, if the ethyl alcohol has been denatured, even if it has an alcoholic strength of 80 percent vol. or higher, it would be classified under 2207.20.00, not 2207.10.

Within 2207.10, further subdivisions exist to differentiate based on the intended use of the undenatured ethyl alcohol. The subcategories are: 2207.10.30.00 for goods intended for beverage purposes, and 2207.10.60 for those designated for nonbeverage purposes. This distinction is critical for customs authorities to apply the correct duty rates and regulatory controls, as the uses and associated regulations for beverage-grade versus industrial-grade alcohol often differ significantly.