Grain Neutral Spirits Fuel Ethanol from China
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 — China → United States
40%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
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