1806.20.20.90 - Containing butterfat or other milk solids
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, kg cmsc |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 8.8¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1806.20.20.90, specifically covers food preparations containing cocoa that are presented in blocks or slabs weighing 4.5 kg or more each, and which contain butterfat or other milk solids. These preparations are derived from cocoa beans and may include added cocoa fat, flavoring, or emulsifying agents. Crucially, they must contain more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar. The significant weight of individual blocks or slabs is a key distinguishing factor for this classification.
This classification is distinct from its sibling category, 1806.20.20.10, which pertains to similar preparations that *do not* contain butterfat or other milk solids. Therefore, the presence and quantity of milk-derived components are the primary criteria for differentiating between these two closely related subheadings.
As a leaf node within the HTS structure, there are no further subcategories under 1806.20.20.90. Classification at this level is determined by the specific combination of product form (blocks/slabs over 4.5 kg), cocoa content, sugar content, and the definitive presence of butterfat or other milk solids exceeding 32 percent by weight.