HTS tariff line · chapter 18
1806.90.45
Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
Analysis
HTS 1806.90.45 covers described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions under heading 1806 (chocolate and other food preparations containing cocoa).
Within this group the rate runs from 3.5% to 6%. Compared with 1806.90.90 (other: other), which pays 6%, a misclassification either way moves 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 the Colombia TPA, KORUS, the Oman FTA, the Panama TPA, the Peru TPA and USMCA can enter duty-free instead of paying 3.5%.
Census statistics map these goods to NAICS 31135 (Chocolate and Confectionery Manufacturing), an industry of 1,253 US establishments employing 42,020 people. That concordance is how imports of this line are compared with US output.
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% |
| 1806.90.05 | Described in additional U.S. note 10 to chapter 4 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% |
| 1806.90.49 | 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% |