Panama Industrial Ethanol 90% ABV Denatured from Japan
Denatured industrial ethanol at 90% ABV produced in Panama, classified under 2207.10.60 as high-proof ethyl alcohol. Qualifies for preferential treatment under HTS 9822.09.26 per general note 35 Panama origin rules. Used in manufacturing paints and coatings.
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
• Include denaturant formula and percentage on commercial documents
• Provide TTB approval for denatured spirits formula if applicable
• Maintain 3-year records proving Panama distillation and origin