Neutral Grain Spirits 75% ABV from China
High-proof rectified spirit from grains at 75% ABV, used in blending or rectification, classified under HTS 2208.90.80.20 as other ethyl alcohol under 80% vol.
Duty Rate — China → United States
12.5%
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
Import Tips
• Bulk imports require bonded warehouse entry for rectification; declare intended use
• Proof testing at 15.56°C mandatory—75% vol. nears 80% threshold for reclassification
• Documentation must specify 'undenatured' status per heading 2208 scope