1806.90.08.00 - 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 + 6% |
| Special Rate of Duty | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) 2.4ยข/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 | 43.8ยข/kg + 7% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1806.90.08.00, specifically classifies chocolate and other food preparations containing cocoa that are further defined by their milk solids content. The key criterion for inclusion is that these products must contain less than 21 percent by weight of milk solids. This includes a wide array of confections and food items where cocoa is a primary ingredient, but the dairy component is relatively low. Examples could include certain types of chocolate bars, candies, or baked goods where the milk content does not reach the threshold for classification under headings with higher milk solids percentages.
It is important to distinguish this category from its sibling, 1806.90.10.00, which is also an "Other" classification within the broader category of "Other" food preparations containing cocoa. The sibling covers all other preparations not specifically enumerated or defined by the milk solids content criterion of 1806.90.08.00, effectively serving as a residual category for items not meeting the specific milk solids limitation. Therefore, the primary differentiator lies in the precise percentage of milk solids by weight.
As this node is a leaf node in the HTS classification, it does not have further subcategories. Classification into 1806.90.08.00 is final based on the stated milk solids content and the presence of cocoa. The practical application of this code requires accurate determination of the milk solids percentage by weight of the final product. This is a critical factor for accurate customs declarations and duty assessment.