2207.20.00 - Ethyl alcohol and other spirits, denatured, of any strength

This HTS category, 2207.20.00, specifically covers ethyl alcohol and other spirits that have been denatured, regardless of their alcoholic strength. Denaturation involves adding substances to make alcohol unfit for human consumption, thereby altering its tax and regulatory treatment. This encompasses a wide array of denatured spirits used in various industrial, commercial, and scientific applications, distinct from potable alcoholic beverages.

This classification is differentiated from its sibling category, 2207.10, which pertains to undenatured ethyl alcohol exceeding 80 percent by volume. While both fall under the broader heading of ethyl alcohol and spirits, the defining characteristic of 2207.20.00 is the denaturation process. This distinction is crucial for customs purposes, as denatured spirits often have different duty rates and import/export requirements compared to undenatured varieties.

Within this category, further subdivisions exist to refine classification based on the intended end-use of the denatured spirits. The subcategories, 2207.20.00.10 and 2207.20.00.90, distinguish between denatured alcohol intended for fuel use and all other denatured spirits. This granular approach allows for precise tariff application, reflecting the specific economic and policy considerations associated with each designated use.