Analysis
HTS 1806.20.20 covers in blocks or slabs weighing 4.5 kg or more each under heading 1806 (chocolate and other food preparations containing cocoa). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Neighbouring lines carry rates from 2% to 10%, so the exact line matters. The widest gap is with 1806.20.95 (described in additional U.S. note 8 to chapter 17 and entered…), at 10%: a product that belongs there but is entered here, or the reverse, changes the duty by 10 percentage points.
For statistics it divides in two: 1806.20.20.10 for not containing butterfat or other milk solids and 1806.20.20.90 for containing butterfat or other milk solids. Both pay the same duty; the suffix records which kind was imported.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 16% of the 44 tariff lines in chapter 18. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |