2207.20.00.10 - For fuel use

This HTS category, 2207.20.00.10, specifically classifies undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher, and ethyl alcohol and other spirits, denatured, when intended **for fuel use**. This designation is crucial for customs purposes, indicating that the primary application of these denatured spirits is as a fuel, such as for engines or heating. The high alcoholic strength is a defining characteristic of the base alcohol before denaturation.

In contrast to its sibling category, 2207.20.00.90, which covers "Other" denatured ethyl alcohol and spirits of any strength not specified for fuel use, this subcategory is narrowly defined by its intended end-use. While both are denatured spirits, the critical differentiator for classification under 2207.20.00.10 is the explicit confirmation or documentation that the product will be utilized as a fuel source. This might include specific labeling, purchase orders, or end-user declarations.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, the focus remains on the precise definition and distinct application of denatured ethyl alcohol intended for fuel. Importers and exporters must be prepared to demonstrate this intended use to comply with customs regulations.