2207.20.00.90 - Other

This category, HTS 2207.20.00.90, encompasses denatured ethyl alcohol and other spirits of any strength that are not specifically designated for fuel use. Denatured alcohol is ethyl alcohol that has had additives introduced to make it unfit for human consumption, thereby avoiding beverage excise taxes. This broad classification includes a wide array of denatured spirits used in various industrial, commercial, and laboratory applications.

Distinguishing this category from its sibling, 2207.20.00.10, is crucial. While 2207.20.00.10 is exclusively for denatured ethyl alcohol intended for use as fuel, HTS 2207.20.00.90 covers all other denatured spirits and ethyl alcohol that do not meet the specific fuel-use criteria. Therefore, any denatured alcohol used as a solvent, in cleaning products, as a chemical feedstock, or in other non-fuel applications would fall under this residual category.

As a leaf node, HTS 2207.20.00.90 has no further subcategories. Classification within this code relies on the fact that the alcohol is denatured and not intended for fuel. The specific denaturants or the precise strength of the alcohol, as long as it is denatured and not for fuel, are secondary to its exclusion from the fuel-use designation when applying this classification.