2208.90.05.00 - Not fit for use as beverages

This HTS category, 2208.90.05.00, specifically covers undenatured ethyl alcohol and other spirituous beverages that are *not* intended for consumption as beverages. This includes denatured alcohols used for industrial purposes, such as solvents, fuels, or chemical feedstock, as well as certain spirituous preparations that may contain alcohol but are formulated for non-beverage uses like disinfectants or medicinal preparations where their primary function is not that of a drink. The key distinguishing factor is the intended use and formulation, which renders the product unfit for beverage consumption.

Crucially, this category is distinct from its sibling category, 2208.90.10.00, which encompasses similar spirituous beverages that *are* fit for use as beverages, such as whiskies, brandies, and liqueurs. The classification hinges on whether the product's primary intended use is for drinking or for other industrial, scientific, medical, or artistic purposes, even if alcohol is a primary component.

As this is a leaf node within the HTS, there are no further subcategories to explore. The classification decision for goods falling under 2208.90.05.00 will rely heavily on the specific denaturing agents used, the product's formulation, and documentary evidence supporting its intended non-beverage application.