Heading 1806
Chocolate and other food preparations containing cocoa
83 declarable lines
Heading 1806 covers chocolate and other food preparations that contain cocoa, from sweetened cocoa powder to retail chocolate bars. It is split by form and sugar level: cocoa powder with added sweetening (1806.10), bulk preparations over 2 kg (1806.20), blocks, slabs or bars that are filled (1806.31) or not filled (1806.32), and all other preparations (1806.90). Within each group, the rate depends on sugar content, milk solids or butterfat content, and whether a chapter note quota provision applies.
Products in this heading
- Sweetened cocoa powder in retail tins
- Milk chocolate bars for retail sale
- Filled chocolate bars with a nut or caramel center
- Bulk chocolate coating slabs over 2 kg
- Confectioners' coatings made with vegetable fats
- Chocolate syrup in bulk containers
- Chocolate-covered cookies and wafers
- Unsweetened baking chocolate blocks over 2 kg
How to choose the right subheading
- Form: powder, bulk blocks or liquid over 2 kg, retail blocks or bars, or other preparations.
- Percentage of added sugar, measured by weight or by dry weight, which sets the breakpoints at 65 and 90%.
- Whether the bar is filled or not filled.
- Butterfat, milk solids and dairy content, which adds specific rates for dairy products.
- Whether the goods meet a general note 15 or chapter 17 additional U.S. note description and are entered under it.
Often confused with
- Cocoa beans, whole or broken
Raw beans are a primary commodity, not a cocoa preparation.
- Cocoa powder with no added sugar
Unsweetened powder stays in 1805; 1806.10 requires added sweetening.
- Heading 1803Cocoa paste, whether or not defatted
Ground cocoa mass without added ingredients is classified in 1803.
- Heading 1704Sugar confectionery with no cocoa
Candy containing no cocoa belongs to chapter 17.
Frequently asked questions
What is the HTS code for a filled chocolate bar?
Filled chocolate bars in blocks, slabs or bars fall in 1806.31. The confectionery lines are 1806.31.00.41 for products containing peanuts or peanut butter and 1806.31.00.65 for other confectionery, both at a general (MFN) rate of 5.6%.
What is the duty on sweetened cocoa powder?
Cocoa powder with added sugar containing less than 65% sugar that is not entered under a note provision is 1806.10.15.00 at a general (MFN) rate of 21.7¢/kg. Powder at 65% or more sugar uses 1806.10.38.00 at 33.6¢/kg.
How do I classify bulk chocolate coating slabs?
Confectioners' coatings and similar products over 2 kg that contain at least 6.8% non-fat cocoa nib solids and at least 15% vegetable fats other than cocoa butter are 1806.20.60.00 at a general (MFN) rate of 2%. Other bulk preparations over 2 kg go in the 1806.20.67.00 through 1806.20.99.00 range depending on sugar and dairy content.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 1806
- 1806.10.05.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFree
- 1806.10.10.00Described in additional U.S. note 1 to this chapter and entered pursuant to its provisionsFree
- 1806.10.15.00Containing less than 65 percent by weight of sugar / Other21.7¢/kg
- 1806.10.22.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions10%
- 1806.10.24.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions10%
- 1806.10.28.00Containing 65 percent or more but less than 90 percent by dry weight of sugar / Other33.6¢/kg
- 1806.10.34.00Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions10%
- 1806.10.38.00Containing 65 percent or more but less than 90 percent by dry weight of sugar / Other33.6¢/kg
- 1806.10.43.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions10%
- 1806.10.45.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions10%
- 1806.10.55.00Containing 90 percent or more by dry weight of sugar / Other33.6¢/kg
- 1806.10.65.00Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions10%
- 1806.10.75.00Containing 90 percent or more by dry weight of sugar / Other33.6¢/kg
- 1806.20.20.10Not containing butterfat or other milk solidsFree
- 1806.20.20.90Containing butterfat or other milk solidsFree
- 1806.20.22.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions5%
- 1806.20.24.00Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions5%
- 1806.20.26.00Containing less than 21 percent by weight of milk solids37.2¢/kg + 4.3%
- 1806.20.28.00Chocolate and other food preparations containing cocoa / Other52.8¢/kg + 4.3%
- 1806.20.34.00Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions5%
- 1806.20.36.00Containing less than 21 percent by weight of milk solids37.2¢/kg + 4.3%
- 1806.20.38.00Chocolate and other food preparations containing cocoa / Other52.8¢/kg + 4.3%
- 1806.20.50.10Chocolate and other food preparations containing cocoa / Certified organic4.3%
- 1806.20.50.90Chocolate and other food preparations containing cocoa / Other4.3%
- 1806.20.60.00Confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter2%
- 1806.20.67.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions10%
- 1806.20.71.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions10%
- 1806.20.73.00Containing more than 65 percent by weight of sugar / Other30.5¢/kg + 8.5%
- 1806.20.75.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions10%
- 1806.20.77.00Containing more than 65 percent by weight of sugar / Other30.5¢/kg + 8.5%
- 1806.20.78.00Containing more than 65 percent by weight of sugar / Other8.5%
- 1806.20.79.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions10%
- 1806.20.81.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions10%
- 1806.20.82.00Containing less than 21 percent by weight of milk solids37.2¢/kg + 8.5%
- 1806.20.83.00Dairy products described in additional U.S. note 1 to chapter 4 / Other52.8¢/kg + 8.5%
- 1806.20.85.00Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions10%
- 1806.20.87.00Containing less than 21 percent by weight of milk solids37.2¢/kg + 8.5%
- 1806.20.89.00Chocolate and other food preparations containing cocoa / Other52.8¢/kg + 8.5%
- 1806.20.91.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions10%
- 1806.20.94.00Blended syrups described in additional U.S. note 4 to chapter 17 / Other37.2¢/kg + 8.5%
- 1806.20.95.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions10%
- 1806.20.98.00Chocolate and other food preparations containing cocoa / Other37.2¢/kg + 8.5%
- 1806.20.99.00Chocolate and other food preparations containing cocoa / Other8.5%
- 1806.31.00.41Containing peanuts, peanut butter or peanut paste5.6%
- 1806.31.00.55Chocolate and other food preparations containing cocoa / Filled / Confectionery / Certified organic5.6%
- 1806.31.00.65Chocolate and other food preparations containing cocoa / Filled / Confectionery / Other5.6%
- 1806.31.00.80Chocolate and other food preparations containing cocoa / Filled / Other5.6%
- 1806.32.01.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions5%
- 1806.32.04.00Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions5%
- 1806.32.06.00Containing less than 21 percent by weight of milk solids37.2¢/kg + 4.3%
- 1806.32.08.00Chocolate and other food preparations containing cocoa / Not filled / Other52.8¢/kg + 4.3%
- 1806.32.14.00Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions5%
- 1806.32.16.00Containing less than 21 percent by weight of milk solids37.2¢/kg + 4.3%
- 1806.32.18.00Chocolate and other food preparations containing cocoa / Not filled / Other52.8¢/kg + 4.3%
- 1806.32.30.10Chocolate and other food preparations containing cocoa / Not filled / Certified organic4.3%
- 1806.32.30.90Chocolate and other food preparations containing cocoa / Not filled / Other4.3%
- 1806.32.55.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions7%
- 1806.32.60.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions7%
- 1806.32.70.00Containing less than 21 percent by weight of milk solids37.2¢/kg + 6%
- 1806.32.80.00Chocolate and other food preparations containing cocoa / Not filled / Other52.8¢/kg + 6%
- 1806.32.90.10Chocolate and other food preparations containing cocoa / Not filled / Certified organic6%
- 1806.32.90.90Chocolate and other food preparations containing cocoa / Not filled / Other6%
- 1806.90.01.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions3.5%
- 1806.90.05.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions3.5%
- 1806.90.08.00Containing less than 21 percent by weight of milk solids37.2¢/kg + 6%
- 1806.90.10.00Dairy products described in additional U.S. note 1 to chapter 4 / Other52.8¢/kg + 6%
- 1806.90.15.00Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions3.5%
- 1806.90.18.00Containing less than 21 percent by weight of milk solids37.2¢/kg + 6%
- 1806.90.20.00Containing over 5.5 percent by weight of butterfat / Other52.8¢/kg + 6%
- 1806.90.25.00Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions3.5%
- 1806.90.28.00Containing less than 21 percent by weight of milk solids37.2¢/kg + 6%
- 1806.90.30.00Chocolate and other food preparations containing cocoa / Other52.8¢/kg + 6%
- 1806.90.35.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions3.5%
- 1806.90.39.00Blended syrups described in additional U.S. note 4 to chapter 17 / Other37.2¢/kg + 6%
- 1806.90.45.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions3.5%
- 1806.90.49.00Chocolate and other food preparations containing cocoa / Other37.2¢/kg + 6%
- 1806.90.55.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions3.5%
- 1806.90.59.00Chocolate and other food preparations containing cocoa / Other37.2¢/kg + 6%
- 1806.90.90.11Containing peanuts or peanut products6%
- 1806.90.90.25Chocolate and other food preparations containing cocoa / Confectionery / Certified organic6%
- 1806.90.90.45Chocolate and other food preparations containing cocoa / Confectionery / Other6%
- 1806.90.90.75Chocolate and other food preparations containing cocoa / Certified organic6%
- 1806.90.90.85Chocolate and other food preparations containing cocoa / Other6%