Vodka Base Neutral Grain Spirit

High-proof undenatured ethyl alcohol derived from fermented grain, with 95% ABV, used as the base for distilling premium vodka. Classified under HTS 2207.10.3000 for beverage purposes due to its alcoholic strength over 80% vol and intended use in alcoholic beverage production.

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.

2207.10.60Higher: 37.5% vs 35%

If denatured

Denatured ethyl alcohol, even at high strength, shifts to 2207.10.60 for non-beverage uses like solvents.

2208.90Lower: 10% vs 35%

If diluted below 80% vol for final beverage

Once reduced for direct consumption as undistilled spirits, it falls under 2208 for liqueurs or similar.

2204.10.00Same rate: 35%

If used in sparkling wine production and classified as wine spirit

Ethyl alcohol for fortifying sparkling wines may be treated under wine headings if integral to wine production.

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Import Tips & Compliance

Verify alcoholic strength certification at 20°C exceeds 80% vol with lab analysis for CBP proof liter calculations

Provide end-use declaration proving beverage purpose to avoid industrial classification; common pitfall is mislabeling as fuel alcohol

Ensure TTB formula approval and COLA for any dilution post-import; maintain chain of custody documentation