HTS tariff line · chapter 18
1806.32.55
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Analysis
HTS 1806.32.55 covers described in general note 15 of the tariff schedule and entered pursuant to its provisions under heading 1806 (chocolate and other food preparations containing cocoa).
Within this group the rate runs from 4.3% to 7%. Compared with 1806.32.30 (preparations consisting wholly of ground cocoa beans, with or without…), which pays 4.3%, a misclassification either way moves the duty by 2.7 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 7%. 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. Reduced but not zero rates apply under some agreements: 3.5% for JP.
The column 2 rate, for countries without normal trade relations, is 40%, 5.7 times the general rate.
The general duty rate is 7% of the customs value, which is in the middle of the rates in chapter 18 (61st percentile of 44 lines with an ad valorem rate). On a shipment valued at $10,000 that is $700 in duty before any Chapter 99 additions or preference claims.
Neighbouring 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% |
| 1806.32.60 | 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% |