HTS tariff line · chapter 18
1806.20.34
Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions
Analysis
HTS 1806.20.34 covers described in additional U.S. note 3 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 1806.20.95 (described in additional U.S. note 8 to chapter 17 and entered…) at 10%, a difference of 5 points on the customs value.
Goods that qualify under GSP, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying 5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 40%, 8.0 times the general rate.
The general duty rate is 5% of the customs value, which is in the middle of the rates in chapter 18 (46th percentile of 44 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1806.20.20 | In blocks or slabs weighing 4.5 kg or more each | Free |
| 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% |
| 1806.20.36 | 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% |