1806.32.80.00 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, kg cmsc |
| General Rate of Duty | 52.8ยข/kg + 6% |
| Special Rate of Duty | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) 3.5ยข/kg + 0.4% (PA) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60-9918.04.80 (CO)
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 +7% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1806.32.80.00, encompasses "Other" food preparations containing cocoa, specifically those in blocks, slabs, or bars, that are not specified elsewhere within heading 1806. This classification applies to products where the cocoa content is not the primary defining factor for sub-classification beyond basic chocolate preparations. The critical determining factor for goods falling into this specific sub-category is the presence of dairy products that meet the criteria outlined in Additional U.S. Note 1 to Chapter 4 of the HTSUS.
The distinction between this category and its sibling, 1806.32.70.00, hinges on the milk solids content. While 1806.32.70.00 is for preparations containing less than 21 percent by weight of milk solids, this category, 1806.32.80.00, covers preparations that contain dairy products meeting the specific definition in Additional U.S. Note 1 to Chapter 4, irrespective of whether that specific percentage threshold of milk solids is met. The focus is on the presence of compliant dairy components rather than a precise milk solids percentage when other dairy components are also present.
As this is a leaf node within the HTS classification system, there are no further subcategories. Therefore, classification decisions within 1806.32.80.00 will rely on a careful examination of the product's composition to ensure it contains dairy products as defined in Additional U.S. Note 1 to Chapter 4 and does not meet the criteria for other more specific classifications within heading 1806.