HTS tariff line · chapter 18
1806.10.45
Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
Analysis
HTS 1806.10.45 covers described in additional U.S. note 7 to chapter 17 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 1806.10.10 (described in additional U.S. note 1 to this chapter and entered…), which pays duty-free, a misclassification either way moves the duty by 10 percentage points.
Goods that qualify under the Colombia TPA, KORUS, the Oman FTA, the Panama TPA, the Peru TPA and USMCA can enter duty-free instead of paying 10%.
The general duty rate is 10% of the customs value, which is above most the rates in chapter 18 (84th percentile of 44 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 20%, 2.0 times the general rate.
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 |
|---|---|---|
| 1806.10.05 | 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% |
| 1806.10.55 | 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 |