1806.20.28.00 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, kg cmsc |
| General Rate of Duty | 52.8ยข/kg + 4.3% |
| Special Rate of Duty | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) 3.5ยข/kg + 0.2% (CO,PA) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+)
AU
๐ฆ๐บ
BH
๐ง๐ญ
CL
๐จ๐ฑ
CO
๐จ๐ด
JO
๐ฏ๐ด
KR
๐ฐ๐ท
MA
๐ฒ๐ฆ
OM
๐ด๐ฒ
P
๐จ๐ท
๐ฉ๐ด
๐ธ๐ป
๐ฌ๐น
๐ญ๐ณ
๐ณ๐ฎ
PA
๐ต๐ฆ
PE
๐ต๐ช
S+
๐จ๐ฆ
๐ฒ๐ฝ
SG
๐ธ๐ฌ
|
| Column 2 Rate of Duty | 62.1ยข/kg + 5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1806.20.28.00, classifies "Other" food preparations containing cocoa that meet specific compositional requirements. These preparations are in bulk form (weighing over 2 kg or in containers exceeding 2 kg) and are not intended for retail sale as candy or confectionery. They consist primarily of ground cocoa beans, with or without added cocoa fat, flavoring, or emulsifying agents. Crucially, these preparations contain not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar.
The defining characteristic of this subcategory, 1806.20.28.00, is that it encompasses preparations containing over 5.5 percent by weight of butterfat or other milk solids, further refining the "Other" classification at the preceding level. This distinguishes it from sibling categories that might have lower milk solid content. For instance, 1806.20.26.00 covers similar preparations but specifically those containing less than 21 percent by weight of milk solids, indicating a narrower range of milk fat inclusion.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification at this level depends on the precise percentages of butterfat or other milk solids, alongside the established criteria for cocoa content and sugar levels. Examples falling into this classification might include unsweetened cocoa powder with a high butterfat content used as an ingredient in industrial food manufacturing, or bulk chocolate liquors with significant milk solids intended for further processing into confectionery or other food products where retail sale as candy is not the primary purpose.