Denatured Ethanol Fuel Blend E85 from Japan
Denatured ethyl alcohol blended for use as a biofuel in flex-fuel vehicles, with an alcoholic strength exceeding 80% vol before denaturation. It falls under HTS 2207.20.00.10 as denatured spirits explicitly designated for fuel use, distinguished from potable or industrial solvents.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide certification proving fuel end-use to qualify for this subheading; include lab analysis of alcoholic strength at 20°C and denaturation agents
• Common pitfall: misclassifying as non-fuel use leads to higher duties under 2207.10
• Watch proof adjustments for duty calculation