1806.10.38.00 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | 33.6¢/kg |
| Special Rate of Duty (Column 1 - Special) | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA)
BH
🇧🇭
CL
🇨🇱
CO
🇨🇴
JO
🇯🇴
KR
🇰🇷
MA
🇲🇦
OM
🇴🇲
P+
🇨🇷
🇩🇴
🇸🇻
🇬🇹
🇭🇳
🇳🇮
PA
🇵🇦
PE
🇵🇪
S+
🇨🇦
🇲🇽
SG
🇸🇬
|
| Column 2 Rate of Duty | 39.5¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1806.10.38.00, specifically classifies cocoa powder that contains added sugar or other sweetening matter, and where the sugar content by dry weight falls within the range of 65 percent or more but less than 90 percent. This "Other" designation indicates that it captures cocoa powders meeting these sugar content criteria that do not fall under any more specific subheading at this level. These products are generally intended for use as ingredients in confectionery, beverages, or baked goods.
It is important to distinguish this category from its sibling, 1806.10.34.00. The sibling category is reserved for cocoa powder with the same sugar content parameters, but only when it is entered in accordance with specific provisions outlined in additional U.S. notes to Chapter 18. Therefore, 1806.10.38.00 applies to all other cocoa powders within this sugar range that do not meet those particular additional U.S. note requirements.
As this is a leaf node in the HTS structure, there are no further subcategories. Classification at this level is final, based on the percentage of sugar by dry weight and whether the specific conditions of the sibling category are met. Importers and customs brokers must accurately determine the dry weight percentage of sugar to ensure correct classification.