Gin Rectified Spirit

Rectified neutral spirit from grain at 96% ABV, intended for redistillation with botanicals to produce gin. Falls under HTS 2207.10.3000 as undenatured ethyl alcohol over 80% vol for beverage purposes.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2208.20.50.00Lower: 17.5% vs 35%

If infused with juniper and other botanicals before import

If already distilled as gin (under 80% ABV typically), it classifies as actual distilled spirits in 2208.20.

2207.10Same rate: 35%

If for non-beverage industrial purposes

High-proof ethyl alcohol for perfumes or cleaners goes to other undenatured provisions excluding beverage use.

3824.99Lower: 15% vs 35%

If chemically modified or blended with denaturants

Prepared chemical mixtures containing ethyl alcohol shift to Chapter 38 for industrial preparations.

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Import Tips & Compliance

Submit detailed production process docs showing beverage distillation intent to distinguish from industrial uses

Bonded warehouse storage recommended for high-value imports to defer duties until dilution/formulation