Analysis
HTS 1806.90.90 covers other: other under heading 1806 (chocolate and other food preparations containing cocoa). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in kilograms.
Neighbouring lines carry rates from 3.5% to 3.5%, so the exact line matters. The widest gap is with 1806.90.55 (described in additional U.S. note 8 to chapter 17 and entered…), at 3.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.5 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 6%. 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%, 6.7 times the general rate.
The general duty rate is 6% of the customs value, which is in the middle of the rates in chapter 18 (57th percentile of 44 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 1806.90.90.11 | Containing peanuts or peanut products | kg | 31135 |
| 1806.90.90.25 | Certified organic | kg | |
| 1806.90.90.45 | Other | kg | |
| 1806.90.90.75 | Certified organic | kg | |
| 1806.90.90.85 | Other | kg |
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% |
| 1806.90.45 | 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% |