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.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If aged in oak barrels for at least 2 years before import
Matured whiskey spirits over 40% ABV classify under 2208.30 as whiskey, not high-proof base.
If denatured for non-beverage blending
Denaturation exempts it from beverage-specific duties into general denatured spirits.
If derived from petroleum or classified as fuel ethanol
Non-beverage ethyl alcohol from synthetic sources falls under Chapter 27 hydrocarbons.
Not sure which classification is right?
Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.
Import Tips & Compliance
• Include mash bill and distillation records to prove beverage lineage; CBP scrutinizes for biofuel diversion
• Calculate duties precisely using Treasury proof standards at 15.56°C; variances lead to audits
• TTB import permit required; avoid pitfalls by pre-clearing formulas for American whiskey standards
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