1806.20.26.00 - Containing less than 21 percent by weight of milk solids
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, kg cmsc |
| General Rate of Duty | 37.2¢/kg + 4.3% |
| Special Rate of Duty | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) 2.4¢/kg + 0.2% (CO,PA) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+)
AU
🇦🇺
BH
🇧🇭
CL
🇨🇱
CO
🇨🇴
JO
🇯🇴
KR
🇰🇷
MA
🇲🇦
OM
🇴🇲
P
🇨🇷
🇩🇴
🇸🇻
🇬🇹
🇭🇳
🇳🇮
PA
🇵🇦
PE
🇵🇪
S+
🇨🇦
🇲🇽
SG
🇸🇬
|
| Column 2 Rate of Duty | 43.8¢/kg + 5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1806.20.26.00, specifically classifies food preparations containing cocoa that are presented in bulk form (weighing more than 2 kg) and contain less than 21 percent by weight of milk solids. This designation applies to products such as unsweetened or low-sugar cocoa powders, cocoa paste, or blocks of cocoa intended for further processing, where the dairy content is minimal. The key distinguishing factor is the percentage of milk solids, setting it apart from preparations with higher milk content.
The preceding classification level (1806.20.20) distinguishes between preparations wholly of ground cocoa beans and other preparations. This node, 1806.20.26.00, falls within the latter, focusing on the specific milk solids content rather than the primary ingredient being solely ground cocoa beans. It is important to note that this classification is not intended for retail confectionery items.
As a leaf node, there are no further subcategories under 1806.20.26.00. Therefore, the classification relies solely on the established criteria: being a cocoa preparation in bulk form, containing less than 21 percent milk solids by weight, and not being for retail sale as candy or confection. This precise definition ensures accurate customs duties are applied to these specific bulk cocoa preparations.