| Tariff Classification |
| section 04 | Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body |
| chapter 22 | Beverages, spirits and vinegar |
| 22.07 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength: |
| 2207.10 | －Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher |
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