HTS tariff line · chapter 18
1806.90.05
Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
Analysis
HTS 1806.90.05 covers described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions under heading 1806 (chocolate and other food preparations containing cocoa).
Neighbouring lines carry rates from 3.5% to 6%, so the exact line matters. The widest gap is with 1806.90.90 (other: other), at 6%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.5 percentage points.
The general duty rate is 3.5% of the customs value, which is at the low end of the rates in chapter 18 (26th percentile of 44 lines with an ad valorem rate). On a shipment valued at $10,000 that is $350 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 40%, 11.4 times the general rate.
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 3.5%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1806.90.01 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.5% |
| 1806.90.08 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 6% |
| 1806.90.10 | Other: other | 52.8¢/kg + 6% |
| 1806.90.15 | Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions | 3.5% |
| 1806.90.18 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 6% |
| 1806.90.20 | Other: other | 52.8¢/kg + 6% |
| 1806.90.25 | Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions | 3.5% |
| 1806.90.28 | Containing less than 21 percent by weight of milk solids | 37.2¢/kg + 6% |
| 1806.90.30 | Other: other | 52.8¢/kg + 6% |
| 1806.90.35 | Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions | 3.5% |
| 1806.90.39 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 37.2¢/kg + 6% |
| 1806.90.45 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 3.5% |
| 1806.90.49 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 37.2¢/kg + 6% |
| 1806.90.55 | Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions | 3.5% |
| 1806.90.59 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 37.2¢/kg + 6% |
| 1806.90.90 | Other: other | 6% |