Analysis
Heading 1806 of the Harmonized Tariff Schedule covers chocolate and other food preparations containing cocoa. It divides into 5 six-digit subheadings and 72 eight-digit tariff lines, with 83 ten-digit statistical suffixes below them.
The spread of 10 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10%, applies to 1806.10.22 (described in general note 15 of the tariff…) and 1806.10.24 (described in additional U.S. note 7 to chapter 17…).
3 of its 40 lines with a percentage rate are duty-free at the general rate (8%) and 37 are dutiable, from duty-free up to 10%. The median line pays 5.8%.
32 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 largest subheadings are 1806.20 (other preparations in blocks, slabs or bars…, 28 lines), 1806.90 (other, 17 lines), 1806.10 (cocoa powder, containing added sugar or other…, 13 lines) and 1806.32 (not filled, 13 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1806.10.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | Free |
| 1806.10.10 | Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions | Free |
| 1806.10.15 | Containing less than 65 percent by weight of sugar: other | 21.7¢/kg |
| 1806.10.22 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 1806.10.24 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 1806.10.28 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 33.6¢/kg |
| 1806.10.34 | Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions | 10% |
| 1806.10.38 | Other: other | 33.6¢/kg |
| 1806.10.43 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 1806.10.45 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 1806.10.55 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 33.6¢/kg |
| 1806.10.65 | Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions | 10% |
| 1806.10.75 | Other: other | 33.6¢/kg |
| 1806.20.20 | In blocks or slabs weighing 4.5 kg or more each | Free |
| 1806.20.22 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 5% |
| 1806.20.24 | Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions | 5% |
| 1806.20.26 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 4.3% |
| 1806.20.28 | Other: other | 52.8¢/kg + 4.3% |
| 1806.20.34 | Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions | 5% |
| 1806.20.36 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 4.3% |
| 1806.20.38 | Other: other | 52.8¢/kg + 4.3% |
| 1806.20.50 | Other: other | 4.3% |
| 1806.20.60 | Confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter | 2% |
| 1806.20.67 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 1806.20.71 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 1806.20.73 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 30.5¢/kg + 8.5% |
| 1806.20.75 | Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions | 10% |
| 1806.20.77 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 30.5¢/kg + 8.5% |
| 1806.20.78 | Other: other | 8.5% |
| 1806.20.79 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 1806.20.81 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 10% |
| 1806.20.82 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 8.5% |
| 1806.20.83 | Other: other | 52.8¢/kg + 8.5% |
| 1806.20.85 | Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions | 10% |
| 1806.20.87 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 8.5% |
| 1806.20.89 | Other: other | 52.8¢/kg + 8.5% |
| 1806.20.91 | Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions | 10% |
| 1806.20.94 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 37.2¢/kg + 8.5% |
| 1806.20.95 | Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions | 10% |
| 1806.20.98 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 37.2¢/kg + 8.5% |
| 1806.20.99 | Other: other | 8.5% |
| 1806.31.00 | Other, in blocks, slabs or bars: filled | 5.6% |
| 1806.32.01 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 5% |
| 1806.32.04 | Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions | 5% |
| 1806.32.06 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 4.3% |
| 1806.32.08 | Other: other | 52.8¢/kg + 4.3% |
| 1806.32.14 | Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions | 5% |
| 1806.32.16 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 4.3% |
| 1806.32.18 | Other: other | 52.8¢/kg + 4.3% |
| 1806.32.30 | Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: other | 4.3% |
| 1806.32.55 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 7% |
| 1806.32.60 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 7% |
| 1806.32.70 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 6% |
| 1806.32.80 | Other: other | 52.8¢/kg + 6% |
| 1806.32.90 | Other: other | 6% |
| 1806.90.01 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.5% |
| 1806.90.05 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 3.5% |
| 1806.90.08 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 6% |
| 1806.90.10 | Other: other | 52.8¢/kg + 6% |
| 1806.90.15 | Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions | 3.5% |
| 1806.90.18 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 6% |
| 1806.90.20 | Other: other | 52.8¢/kg + 6% |
| 1806.90.25 | Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions | 3.5% |
| 1806.90.28 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 6% |
| 1806.90.30 | Other: other | 52.8¢/kg + 6% |
| 1806.90.35 | Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions | 3.5% |
| 1806.90.39 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 37.2¢/kg + 6% |
| 1806.90.45 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 3.5% |
| 1806.90.49 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 37.2¢/kg + 6% |
| 1806.90.55 | Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions | 3.5% |
| 1806.90.59 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 37.2¢/kg + 6% |
| 1806.90.90 | Other: other | 6% |