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
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If denatured
Denatured ethyl alcohol, even at high strength, shifts to 2207.10.60 for non-beverage uses like solvents.
If diluted below 80% vol for final beverage
Once reduced for direct consumption as undistilled spirits, it falls under 2208 for liqueurs or similar.
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.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
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
Related Products under HTS 2207.10.30.00
Whiskey Column Still Spirit
New make spirit from corn mash, distilled to 94% ABV in continuous column stills, for aging into bourbon or rye whiskey. HTS 2207.10.3000 applies as undenatured high-strength ethyl alcohol for beverages.
Rum High Proof Pot Still Spirit
Pot-distilled molasses spirit at 85% ABV, used as base for premium overproof rums. Classified in 2207.10.3000 for its undenatured state over 80% vol and beverage production purpose.
Neutral Potato Spirit for Aquavit
High-proof (92% ABV) rectified spirit from potatoes, base for Scandinavian-style aquavit distillation. HTS 2207.10.3000 due to >80% vol undenatured ethyl alcohol for beverage ends.
Cachaça Base Column Distillate
Sugar cane juice distillate at 90% ABV from column stills, for producing Brazilian cachaça. Fits 2207.10.3000 as undenatured ethyl alcohol ≥80% vol for beverages.
Tequila Blanco High Proof Base
Agave-derived neutral spirit at 88% ABV, prior to aging for blanco tequila production. Under HTS 2207.10.3000 for beverage-purpose high-strength ethyl alcohol.
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.