Grain Neutral Spirits Fuel Ethanol from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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