1806.10

Analysis

Subheading 1806.10 covers cocoa powder, containing added sugar or other sweetening matter, within heading 1806. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 13 US tariff lines below it are national.

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…).

2 of its 8 lines with a percentage rate are duty-free at the general rate (25%) and 6 are dutiable, from duty-free up to 10%. The median line pays 10%.

5 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.

Its 13 lines start with 1806.10.05 (described in general note 15 of the tariff…), 1806.10.10 (described in additional U.S. note 1 to this…), 1806.10.15 (containing less than 65 percent by weight of…) and 1806.10.22 (described in general note 15 of the tariff…); the full list is in the table below.