1806.10.05.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 1806.10.05.00, specifically designates cocoa powder that contains added sugar or other sweetening matter, with a crucial distinction: the cocoa powder must contain less than 65 percent by weight of sugar. This category focuses on sweetened cocoa powder intended for consumption or as an ingredient in further food preparations, where the sugar content is a primary differentiating factor.
This category is distinguished from its sibling, 1806.10.10.00, by its sugar content threshold. While both fall under cocoa powder with added sugar, 1806.10.10.00 covers products meeting specific criteria outlined in additional U.S. note 1 to this chapter, which may involve different formulation or use. The sibling category 1806.10.15.00, "Other," encompasses all remaining sweetened cocoa powders that do not meet the specific conditions of 1806.10.05.00 or 1806.10.10.00.
As this is a leaf node in the HTS database, there are no further subcategories under 1806.10.05.00. Therefore, the classification is definitive for unsweetened cocoa powders with added sugar where the sugar comprises less than 65% of the total weight. Examples of products fitting this description would include common hot chocolate mixes or cocoa powders intended for baking where the sweetness is moderate and not the dominant characteristic.