Neutral Grain Spirits 45% ABV

High-purity distilled spirit from grain mash, 45% ABV, used for blending or rectification, not for direct consumption. Fits HTS 2208.90.75.00 as other spirits under 80% ABV, distinct from high-proof ethyl alcohol headings. Duties per proof liter per U.S. notes.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2207.10.60Higher: 37.5% vs 17.5%

If undenatured ethyl alcohol 80-95.6% ABV for industrial use

Higher concentration neutral spirits shift to 2207 for non-beverage ethyl alcohol.

2208.20.50Same rate: 17.5%

If specifically pisco or meets pisco standards

Pisco has dedicated subheading 2208.20; grain spirits don't qualify.

3824.99Lower: 15% vs 17.5%

If denatured for industrial or non-beverage applications

Denatured alcohol moves to Chapter 38 prepared binders/chemicals.

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Import Tips & Compliance

Provide TTB formula for non-beverage use if applicable to qualify for lower rates

Gauge alcohol content at 15.56°C for precise proof liter duties as defined in U.S. notes

Avoid classifying as beverage if for industrial blending to prevent higher spirit duties