HTS tariff line · chapter 18
1806.10.10
Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions
Analysis
HTS 1806.10.10 covers described in additional U.S. note 1 to this chapter and entered pursuant to its provisions under heading 1806 (chocolate and other food preparations containing cocoa).
Rates on the nearby lines range from duty-free to 10%. The costliest confusion would be with 1806.10.65 (described in additional U.S. note 1 to this chapter and entered…) at 10%, a difference of 10 points on the customs value.
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.
There is no general-rate duty on this line, which puts it with roughly 16% of the 44 tariff lines in chapter 18 that are also free. 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, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1806.10.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | Free |
| 1806.10.15 | 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 |