1806.90.10.00 - 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 classification, 1806.90.10.00, covers "Other" food preparations containing cocoa that are not otherwise specified within heading 1806 and are specifically dairy products as described in additional U.S. note 1 to chapter 4. This designation typically includes confectionery and other food preparations containing cocoa where the primary characterizing ingredient is dairy, and the cocoa content is secondary or complementary, and the product does not meet the criteria for subheadings 1806.10 through 1806.90.08.00.
This category is distinguished from its sibling, 1806.90.08.00, by the milk solids content. While 1806.90.08.00 specifically addresses preparations containing less than 21 percent by weight of milk solids, this category, 1806.90.10.00, is for dairy products containing cocoa that meet or exceed this threshold or are otherwise classified as dairy products under the specified additional U.S. note 1. The determination hinges on precise analysis of the milk solids percentage and the overall composition of the food preparation.
As this is a leaf node in the HTS classification, there are no further subcategories. Therefore, classification into 1806.90.10.00 requires careful consideration of all preceding classification criteria within heading 1806, particularly the nature of the food preparation as a dairy product containing cocoa, and its distinction from other specific subheadings that define cocoa preparations based on cocoa content, sugar content, or form.