1806.32.08.00 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, kg cmsc |
| General Rate of Duty | 52.8¢/kg + 4.3% |
| Special Rate of Duty | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) 3.5¢/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 | 62.1¢/kg + 5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification, HTS 1806.32.08.00, covers specific preparations that are derived from ground cocoa beans. These preparations consist entirely of ground cocoa beans, to which cocoa fat, flavoring agents, or emulsifying agents may have been added. Crucially, they must contain no more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar. The intended use is not for retail sale as candy or confection.
This category is distinguished from its sibling, 1806.32.06.00, by the precise percentage of milk solids. While 1806.32.06.00 covers preparations containing less than 21 percent by weight of milk solids, this particular category, 1806.32.08.00, is defined by its inclusion of *more than 5.5 percent by weight of butterfat* (which includes other milk solids) and being "other" within the broader context of milk solid content. Therefore, the presence and quantity of butterfat are the key differentiators.
As this is a leaf node in the HTS classification, there are no further subcategories. The classification is finalized based on the detailed specifications regarding the composition of ground cocoa beans, the presence and percentage of milk solids (specifically butterfat), and the absence of use as retail candy or confection.