1806.32.06.00 - Containing less than 21 percent by weight of milk solids
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, kg cmsc |
| General Rate of Duty | 37.2ยข/kg + 4.3% |
| Special Rate of Duty | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) 2.4ยข/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 | 43.8ยข/kg + 5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 1806.32.06.00, specifically covers "other" preparations that are in blocks, slabs, or bars, and contain cocoa. These preparations are distinct from candy or confectionery intended for retail sale and are characterized by a milk solids content of less than 21 percent by weight. The underlying classification framework at this level focuses on preparations consisting wholly of ground cocoa beans, with specific limitations on butterfat, other milk solids, and sugar content.
This particular subheading differentiates itself from its sibling category, 1806.32.08.00, by the specific criteria related to milk solids. While both fall under "Other" within the broader "Containing butterfat or other milk solids" segment, 1806.32.06.00 applies to those with a milk solids concentration below the 21% threshold, whereas the sibling category likely encompasses preparations with higher percentages or different formulations not meeting the specific criteria here.
As a leaf node within the HTS database, this category does not have further subdivisions. Therefore, accurate classification hinges on a precise determination of the milk solids content by weight. Examples of products that might fall under this classification include certain forms of unsweetened or semi-sweet chocolate preparations where the milk component is intentionally limited, and these are not packaged or presented as finished confectionery for direct consumer purchase as candy.