HTS chapter · section IV
Chapter 18
Prepared foodstuffs, beverages and tobacco
Chapter 18 of the Harmonized Tariff Schedule sits in section IV (prepared foodstuffs, beverages and tobacco). It has 6 headings and 78 eight-digit tariff lines.
The spread of 10 percentage points between the cheapest and dearest lines makes misclassification expensive here.
7 of its 44 lines with a percentage rate are duty-free at the general rate (16%) and 37 are dutiable, from duty-free up to 10%. The median line pays 5%.
34 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 1806 (chocolate and other food preparations containing cocoa), with 72 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
3 of its 6 headings are entirely duty-free at the general rate: 1801 (cocoa beans, whole or broken, raw or roasted), 1802 (cocoa shells, husks, skins and other cocoa…) and 1804 (cocoa butter, fat and oil).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 1801 | Cocoa beans, whole or broken, raw or roasted | 1 | 1 | duty-free |
| 1802 | Cocoa shells, husks, skins and other cocoa waste | 1 | 1 | duty-free |
| 1803 | Cocoa paste, whether or not defatted | 2 | 1 | duty-free |
| 1804 | Cocoa butter, fat and oil | 1 | 1 | duty-free |
| 1805 | Cocoa powder, not containing added sugar or other sweetening matter | 1 | 0 | – |
| 1806 | Chocolate and other food preparations containing cocoa | 72 | 3 | 5.8% |