HTS tariff line · chapter 18
1806.10.05
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Analysis
HTS 1806.10.05 covers described in general note 15 of the tariff schedule and entered pursuant to its provisions under heading 1806 (chocolate and other food preparations containing cocoa).
Within this group the rate runs from duty-free to 10%. Compared with 1806.10.65 (described in additional U.S. note 1 to this chapter and entered…), which pays 10%, a misclassification either way moves the duty by 10 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
The normal trade relations rate here is zero, shared by about 16% of the 44 tariff lines in chapter 18, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Census statistics map these goods to NAICS 31135 (Chocolate and Confectionery Manufacturing), an industry of 1,253 US establishments employing 42,020 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |