2207 10 000 0 — Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength: undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher

2207 Ethyl alcohol undenatured with an alcohol concentration of 80 vol.% or more; ethyl alcohol and other alcohol tinctures, denatured, of any concentration: 2207 10 - ethyl alcohol undenatured with an alcohol concentration of 80 vol.% or more than 2207 20 - ethanol and other alcohol tinctures, denatured, of any concentration

Ethyl alcohol is not classified together with other acyclic alcohols of heading 2905 and is not included in Chapter 29 by virtue of Note 2(b) to Chapter 29. This heading covers (1) undenatured ethyl alcohol with an alcohol concentration of 80 vol.% or more; (2) ethyl alcohol and other alcohol tinctures, denatured, of any concentration. Fermented beverages and spirits contain ethyl alcohol obtained by fermenting certain types of sugar using yeast or other enzymes. The undenatured ethyl alcohol of heading 2207 or 2208 is prepared from the fermented product under subsequent purification (e.g. by distillation, filtration, etc.) until the characteristics of the fermented product are eliminated and a clear, colorless, non-carbonated liquid having only the smell and taste of ethyl alcohol is obtained. Ethyl alcohol can also be obtained by synthesis. Ethyl alcohol and other alcohol tinctures, denatured, are alcohol tinctures mixed with other substances that make them unfit for drinking, but do not prevent their use for industrial purposes. Different denaturing agents are used in different countries according to national legislation. These include wood ligroin, methyl alcohol, acetone, pyridine, aromatic hydrocarbons (benzene, etc.), dyes. This heading also includes neutral alcohols, i.e., ethyl alcohol containing water, from which by purification (e.g. by fractional distillation) the side components (higher alcohols, esters, aldehydes, acids, etc.) present in the first distillate have been almost completely removed. Ethyl alcohol is used for many industrial purposes, for example, as a solvent in the production of chemical products, varnishes, etc., for heating and lighting, for the preparation of alcoholic beverages. This heading does not cover: (a) undenatured ethyl alcohol with an alcohol concentration of less than 80 vol.% (heading 2208);

(b) other alcohol tinctures (if not denatured) (heading 2208); (c) solid or semi-solid fuels of SP irta (often marketed under the name "dry alcohol") (heading 3606).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(a) products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);

(b) sea water (heading 2501);

(c) distilled or conductivity water or water of similar purity (heading 2853);

(d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);

(e) medicaments of heading 3003 or 3004; or

(f) perfumery or toilet preparations (Chapter 33).

2. For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C.

3. For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.

Subheading note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. В субпозиции 2204 10 термин «вина игристые» означает вина в закрытых резервуарах, имеющие избыточное давление не ниже 3 бар при температуре 20 °C.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. В субпозицию 2202 10 000 0 включаются воды, в том числе минеральные и газированные, содержащие добавки сахара или других подслащивающих или вкусо-ароматических веществ, при условии их прямого употребления в качестве напитков.

2. В товарных позициях 2204 и 2205 и подсубпозиции 2206 00 100 0:

(a) "actual alcohol concentration by volume" means the number of volumes of pure alcohol at 20 °C in 100 volumes of product at that temperature;

(b) “potential alcohol concentration by volume” means the number of volumes of pure alcohol at 20 °C that can be obtained by complete fermentation of the sugars contained in 100 volumes of product at that temperature;

(c) "total alcohol concentration by volume" means the sum of the actual alcohol concentration by volume and the potential alcohol concentration by volume;

(d) “natural alcohol concentration by volume” means the total alcohol concentration by volume in a product prior to any enrichment;

(e) "about %" means the concentration of alcohol by volume.

3. For the purposes of subheading 2204 30 100 0, “Vine drying in fermentation” means a product obtained by fermentation of grape must having an actual alcohol concentration of more than 1 vol.% and less than three-fifths of the total alcohol concentration by volume.

4. For subheadings 2204 21, 2204 22 and 2204 29:

(A) "total dry extract" means the content in grams per litre of a product of all substances which, under given physical conditions, do not evaporate. The total dry extract should be determined by a densimeter at a temperature of 20 °C.

(B) (a) The presence in products of subheadings 2204 21 110 0 to 2204 21 980 0, 2204 22 110 0 to 2204 22 980 0 and 2204 29 110 to 2204 29 980 of specific amounts of total dry extract per litre referred to in paragraphs 1, 2, 3 and 4 shall not affect their classification:

(1) products with an actual alcohol concentration of not more than 13 vol.%: 90 g or less of total dry extract per 1 liter;

(2) products with an actual alcohol concentration of more than 13 vol.%, but not more than 15 vol.%: 130 g or less of total dry extract per 1 liter;

(3) products with an actual alcohol concentration of more than 15 vol.%, but not more than 18 vol.%: 130 g or less of total dry extract per 1 liter;

(4) products with an actual alcohol concentration of more than 18 vol.%, but not more than 22 vol.%: 330 g or less of total dry extract per 1 liter.

Products with a total dry extract exceeding the maximum value specified above for each category shall be classified in the following category, unless the total dry extract exceeds 330 g/l, in which case the products shall be classified in subheadings 2204 21 980 0, 2204 22 980 0 and 2204 29 980.

(b) The above rules do not apply to products included in subheadings 2204 21 230 0, 2204 22 110 0 and 2204 29 110.

5. In subheadings 2204 21 110 0 to 2204 21 980 0, 2204 22 110 0 to 2204 22 980 0 and 2204 29 110 to 2204 29 980:

(a) a grape must whose fermentation is suspended by the addition of alcohol, i.e. a product which:

has an actual alcohol concentration of at least 12 vol.% but less than 15 vol.%, and

- obtained by adding to a grape must having a natural alcohol concentration of at least 8.5 vol.%, the product obtained by distillation of wine;

(b) wine fortified for distillation, that is, a product which:

has an actual alcohol concentration of at least 18 vol.%, but not more than 24 vol.%,

- obtained exclusively by adding to the wine containing no residual sugar, an unrectified product obtained by distillation of wine and having a maximum actual alcohol concentration of 86 vol.%, and

- has a maximum volatile acid content of 1.5 g / l in terms of acetic acid;

(c) liquor wine, i.e. a product which:

has a total alcohol concentration of at least 17.5 vol.% and an actual alcohol concentration of at least 15 vol.%, but not more than 22 vol.%, and

- obtained from grape must or wine from grape varieties approved in a third country for the production of liquor wines, and has a natural alcohol concentration of at least 12 vol.%,

- by freezing, or

- by adding during fermentation or after fermentation:

a product obtained by distillation of wine, or

- concentrated grape must or, in the case of certain high quality liquor wines for which such practice is traditional, grape must concentrated by direct heat which, in addition to this operation, meets the definition of concentrated grape must, or

- mixtures of these products.

However, some liquor wines with a name of origin or geographical indication can be obtained from fresh grape must, which does not necessarily have a minimum natural alcohol concentration of 12 vol.%.

6. For the purposes of subheadings 2204 30 920 0 and 2204 30 960 0, “concentrated grape must” means a grape must for which the refractometer reading at 20 °C is not less than 50.9 %.

7. Only vermouth and other wines of fresh grapes seasoned with plants or aromatic substances containing an actual alcohol concentration of at least 7 vol.% are classified in heading 2205.

8. For the purposes of subheading 2206 00 100 0, the term picket means a product obtained by the fermentation of untreated grape extracts soaked in water or by the extraction of fermented grape extracts with water.

9. For the purposes of subheadings 2206 00 310 0 and 2206 00 390, the following beverages shall be deemed to be “sparkling”:

- fermented drinks in bottles with "mushroom" stoppers held by bundles or fasteners,

fermented beverages in another container with an excess pressure of at least 1.5 bar measured at 20 °C.

10. For the purposes of subheadings 2209 00 110 0 and 2209 00 190 0, the term “vinegar” means vinegar obtained exclusively by acetic fermentation of wine and having a total acidity of not less than 60 g/l in terms of acetic acid.

Additional note of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 2208 90 560 2 and 2208 90 770 2, the term “shochu” means a product obtained by distillation of fermented rice must, with an actual alcohol concentration of not less than 25 vol.% but not more than 45 vol.%, not containing flavor additives.