Grain Neutral Spirits Fuel Ethanol from Canada
Rectified grain neutral spirits at 95% ABV diverted for fuel use in high-performance racing fuels. Falls under HTS 2207.10.60.10 as undenatured ethyl alcohol ≥80% vol. for fuel, distinct from potable GNS. High distillation purity minimizes impurities.
Duty Rate — Canada → United States
12.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Distinguish from beverage GNS with fuel-only invoices; TTB approval needed for diversion
• Test for congeners to confirm fuel-grade specs
• Small volume imports may qualify for 9811.00.20 sample entry