Rectified Neutral Spirit 92% ABV from China
Rectified spirit produced by multiple distillations to achieve 92% alcoholic strength by volume, undenatured, used in cosmetics formulation and flavor extraction industries. HTS 2207.10.60.90 applies to this nonbeverage ethyl alcohol over 80% vol, separate from potable spirits.
Duty Rate — China → United States
40%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Submit commercial invoice specifying 'undenatured for nonbeverage industrial use' to prevent beverage misclassification
• Ensure containers are industrial-style (e.g
• drums) not consumer bottles to support nonbeverage intent
• Monitor for denaturant traces; any addition moves to 2207.10.40+ denatured categories