HTSUS, United States

1806.32.04.00

Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions

Classification path

  1. Chocolate and other food preparations containing cocoa
  2. Other, in blocks, slabs or bars
  3. Not filled
  4. 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
  5. Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)
  6. Other, containing over 5.5 percent by weight of butterfat
  7. Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions

Rates of duty

General (MFN)
5%
Column 2Cuba, North Korea, Russia, Belarus
40%
Unit of quantity
kg, kg cmsc

Trade agreement rates

FreeGSP (lapsed since Dec 31, 2020), U.S.-Australia FTA, U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, AGOA (authorized through Dec 31, 2026), E, U.S.-Israel FTA, U.S.-Jordan FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA

Related lines in heading 1806

About heading 1806

Chocolate and other food preparations containing cocoa

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.

Full guide to heading 1806

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

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.

Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.

HTS 1806.32.04.00: Described in additional U.S. note 2 to this chapter and ent..., 5% duty | HTSBase