… Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength. …
Explanatory notes
… 22.07 ‑ Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and … is not classified with the other acyclic alcohols of heading 29.05 but is excluded from Chapter 29 by Note 2 (b) … of yeast or other ferments. Undenatured ethyl alcohol of headings 22.07 or 22.08 is produced when a fermented product …