Analysis
Subheading 1806.32 covers not filled, within heading 1806. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 13 US tariff lines below it are national.
None of its 13 lines is duty-free at the general rate. Rates run from 4.3% to 7% with a median of 5%, so the line you choose sets the duty.
6 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Its 13 lines start with 1806.32.01 (described in general note 15 of the tariff…), 1806.32.04 (described in additional U.S. note 2 to this…), 1806.32.06 (containing less than 21 percent by weight of milk…) and 1806.32.08 (other: other); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1806.32.01 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 5% |
| 1806.32.04 | Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions | 5% |
| 1806.32.06 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 4.3% |
| 1806.32.08 | Other: other | 52.8¢/kg + 4.3% |
| 1806.32.14 | Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions | 5% |
| 1806.32.16 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 4.3% |
| 1806.32.18 | Other: other | 52.8¢/kg + 4.3% |
| 1806.32.30 | Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: other | 4.3% |
| 1806.32.55 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 7% |
| 1806.32.60 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 7% |
| 1806.32.70 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 6% |
| 1806.32.80 | Other: other | 52.8¢/kg + 6% |
| 1806.32.90 | Other: other | 6% |