2207.10.60.10 - For fuel use

This HTS category, 2207.10.60.10, specifically classifies undenatured ethyl alcohol that has an alcoholic strength of 80 percent by volume or higher, and is intended for fuel use. This designation is critical for customs purposes, differentiating alcohol destined for energy production from other applications. The "for fuel use" criterion focuses on the intended end-use of the product, which is a primary factor in its classification under this specific subheading.

It's important to distinguish this category from its sibling, 2207.10.60.90, which covers "Other" undenatured ethyl alcohol of 80 percent or higher strength not specifically designated for fuel use. The core difference lies in the intended application. While both subheadings deal with high-proof undenatured ethyl alcohol, 2207.10.60.10 is exclusively for alcohol used as a fuel source, such as in bioethanol or industrial fuel blending.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, the classification hinges entirely on the substance being undenatured ethyl alcohol with an alcoholic strength of 80 percent by volume or higher and its confirmed use as a fuel. Proper documentation and declaration of the intended end-use are essential for correct classification under this subheading.