1806.20

Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

Chocolate and other food preparations containing cocoa

Where this code sits

  1. Section IV · Chapter
    18 — COCOA AND COCOA PREPARATIONS
    PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
  2. Heading
    1806 — Chocolate and other food preparations containing cocoa
  3. Subheading
    1806.20 — Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

Six digits is as far as the international nomenclature goes, and it is the same six digits in every country that applies the Harmonized System. Your destination adds further digits of its own, and the rate lives on that national line — which is why the US lines below run to eight and ten digits, and why the lookups go to each authority's own tariff.

Duty rate

This subheading splits into national lines with different duties. Which one applies is a classification decision about your specific goods, and picking one for you would be making that decision on your behalf. The national lines are listed below — choose the one that describes what you are importing.

Look it up in the authority's own tariff — the only place it is legally meaningful — then bring it back to the calculator, which will do the valuation basis, VAT treatment and statutory fees for you.

Paste 1806.20 into the lookup and follow it down to your national line.

US national lines under 1806.20

The United States subdivides this subheading into 32 lines. They do not all carry the same duty, so which one your goods fall in changes what you pay.

Line Description General Preferential
1806.20.20 In blocks or slabs weighing 4.5 kg or more each Free —
1806.20.20.10 Not containing butterfat or other milk solids Free stated on 18062020 —
1806.20.20.90 Containing butterfat or other milk solids Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. Free stated on 18062020 —
1806.20.22.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 5% Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)
1806.20.24.00 Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. 5% Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1806.20.26.00 Containing less than 21 percent by weight of milk solids Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. 37.2¢/kg + 4.3% Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+)
1806.20.28.00 Other Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. 52.8¢/kg + 4.3% Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+)
1806.20.34.00 Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. 5% Free (A,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1806.20.36.00 Containing less than 21 percent by weight of milk solids Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. 37.2¢/kg + 4.3% Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+)
1806.20.38.00 Other Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. 52.8¢/kg + 4.3% Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+)
1806.20.50 Other 4.3% Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1806.20.50.10 Certified organic 4.3% stated on 18062050 Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1806.20.50.90 Other 4.3% stated on 18062050 Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1806.20.60.00 Confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter 2% Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)
1806.20.67.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 10% Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 5% (JP)
1806.20.71.00 Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions 10% Free (CO,KR,OM,PA,PE,S)
1806.20.73.00 Other 30.5¢/kg + 8.5% Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA)
1806.20.75.00 Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions 10% Free (A,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1806.20.77.00 Other 30.5¢/kg + 8.5% Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA)
1806.20.78.00 Other 8.5% Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1806.20.79.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 10% Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 5% (JP)
1806.20.81.00 Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. 10% Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1806.20.82.00 Containing less than 21 percent by weight of milk solids Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. 37.2¢/kg + 8.5% Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60-9918.04.80 (CO)
1806.20.83.00 Other Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. 52.8¢/kg + 8.5% Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60-9918.04.80 (CO)
1806.20.85.00 Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. 10% Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1806.20.87.00 Containing less than 21 percent by weight of milk solids Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. 37.2¢/kg + 8.5% Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+)
1806.20.89.00 Other Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. 52.8¢/kg + 8.5% Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+)
1806.20.91.00 Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions 10% Free (CO,KR,OM,PA,PE,S)
1806.20.94.00 Other 37.2¢/kg + 8.5% Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA)
1806.20.95.00 Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions 10% Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1806.20.98.00 Other 37.2¢/kg + 8.5% Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01 (MA)
1806.20.99.00 Other 8.5% Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

A blank General cell means the line states no rate of its own and takes the one above it — the line it is stated on is named, so the figure can be checked where it actually appears. Preferential rates are listed with the programme codes that grant them; the schedule offering a rate is not the same as your goods qualifying for it.

Preferential rates for 1806.20

The US lines under this subheading offer a reduced or free rate under 18 programmes. Each is named from General Note 3(c)(i) — the schedule prints only the letter.

A Free

Generalized System of Preferences

Normally supported by: GSP claim

AU Free

United States-Australia Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

BH Free

United States-Bahrain Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

CL Free

United States-Chile Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

CO Free

United States-Colombia Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

D Free

African Growth and Opportunity Act

E Free

Caribbean Basin Economic Recovery Act

IL Free

United States-Israel Free Trade Area

Normally supported by: Certification / claim under a US free trade agreement

JO Free

United States-Jordan Free Trade Area Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

JP Free

Trade Agreement Between the United States and Japan

KR Free

United States-Korea Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

MA Free

United States-Morocco Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

OM Free

United States-Oman Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

P Free

Dominican Republic-Central America-United States Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

PA Free

United States-Panama Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

PE Free

United States-Peru Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

S Free

United States-Mexico-Canada Agreement

Normally supported by: USMCA certification of origin

SG Free

United States-Singapore Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

Origin is determined by the agreement’s product-specific rules applied to your bill of materials. We hold the tariff schedule and the programme legend, not your inputs — nothing here determines that goods qualify.

What chapter 18 excludes

A subheading's wording does not decide a classification — the legal notes do. These are the notes that push goods out of this chapter even when the description seems to fit.

1. This chapter does not cover:

  • (a) Food preparations containing more than 20 percent by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (chapter 16);
  • (b) Preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

Legal notes that govern this code

Reproduced from the published tariff schedule. Section and chapter notes are binding and are part of the nomenclature itself; statistical notes are US reporting rules and are not classification law.

Section IV notes PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY

1. In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight.

Additional U.S. Notes

1. In this section the term "canned" means preserved in airtight containers by heat processing to destroy or inactivate micro-organisms and enzymes that otherwise could cause spoilage.

2. For the purposes of this section, unless the context otherwise requires--

(a) the term "percent by dry weight" means the sugar content as a percentage of the total solids in the product;

(b) The term "capable of being further processed or mixed with similar or other ingredients" means that the imported product is in such condition or container as to be subject to any additional preparation, treatment or manufacture or to be blended or combined with any additional ingredient, including water or any other liquid, other than processing or mixing with other ingredients performed by the ultimate consumer prior to consumption of the product;

(c) the term "prepared for marketing to the ultimate consumer in the identical form and package in which imported" means that the product is imported in packaging of such sizes and labeling as to be readily identifiable as being intended for retail sale to the ultimate consumer without any alteration in the form of the product or its packaging; and

(d) the term "ultimate consumer" does not include institutions such as hospitals, prisons and military establishments or food service establishments such as restaurants, hotels, bars or bakeries.

Chapter 18 — Notes

Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.

1. This chapter does not cover:

(a) Food preparations containing more than 20 percent by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (chapter 16);

(b) Preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

2. Heading 1806 includes sugar confectionery containing cocoa, and, subject to note 1 to this chapter, other food preparations containing cocoa.

Chapter 18 — Additional U.S. Notes

Additional U.S. Notes. Binding in the United States; not part of the international HS.

1. The aggregate quantity of cocoa powder containing over 10 percent by dry weight of sugars derived from sugar cane or sugar beets, whether or not mixed with other ingredients (except (a) articles not principally of crystalline structure or not in dry amorphous form that are prepared for marketing to the ultimate consumer in the identical form and package in which imported, (b) blended syrups containing sugars derived from sugar cane or sugar beets, capable of being further processed or mixed with similar or other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which imported, or (c) articles containing over 65 percent by dry weight of sugars derived from sugar cane or sugar beets, whether or not mixed with other ingredients, capable of being further processed or mixed with similar or other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which imported), the foregoing goods entered under subheadings 1806.10.10, 1806.10.34 and 1806.10.65 during the 12-month period from October 1 in any year to the following September 30, inclusive, shall not exceed 2,313 metric tons (articles the product of Mexico shall not be permitted or included under this quantitative limitation and no such articles shall be classifiable therein).

2. The aggregate quantity of chocolate containing over 5.5 percent by weight of butterfat (excluding articles for consumption at retail as candy or confection), the foregoing entered under subheadings 1806.20.24, 1806.32.04 and 1806.90.15 in any calendar year shall not exceed 26,167,700 kilograms (articles the product of Mexico shall not be permitted or included under the aforementioned quantitative limitation and no such articles shall be classifiable therein).

Of the quantitative limitations provided for in this note, the countries listed below shall have access to not less than the quantities specified below:

Quantity (kg) Ireland 4,286,491 United Kingdom 3,379,297 Netherlands 45,359 Australia 2,000,000 New Zealand 1

3. The aggregate quantity of chocolate and low fat chocolate crumb containing 5.5 percent or less by weight of butterfat (excluding articles for consumption at retail as candy or confection), the foregoing entered under subheadings 1806.20.34, 1806.20.85, 1806.32.14 and 1806.90.25 in any calendar year shall not exceed 2,122,834 kilograms (articles the product of Mexico shall not be permitted or included under the aforementioned quantitative limitation and no such articles shall be classifiable therein).

Of the quantitative limitations provided for in this note, the countries listed below shall have access to not less than the quantities specified below:

Quantity (kg) Ireland 1,700,988 United Kingdom 421,845 New Zealand 1

Chapter 18 — Statistical Notes

US statistical reporting only. NOT classification law.

1. The unit of quantity "kg cmsc" (kilograms cows' milk solids content) includes all cows' milk components other than water.

Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.

Other chapters that mention heading 1806

An exclusion pointing into this heading from another chapter is as decisive as one in your own, and it is the one nobody finds by reading their own chapter.

Chapter 04

10. The aggregate quantity of dairy products described in additional U.S. note 1 to chapter 4, entered under subheadings 0402.29.10, 0402.99.70, 0403.20.10, 0403.90.90, 0404.10.11, 0404.90.30, 0405.20.60, 1517.90.50, 1704.90.54, 1806.20.81, 1806.32.60, 1806.90.05, 1901.10.21,1901.10.41,1901.10.54,1901.10.64, 1901.20.05, 1901.20.45, 1901.90.61, 1901.90.64, 2105.00.30, 2106.90.06, 2106.90.64, 2106.90.85 and 2202.99.24 in any calendar year shall not exceed 4,105,000 kilograms (articles the product of Mexico shall not be permitted or included under the aforementioned quantitative limitation and no such articles shall be classifiable therein).

Chapter 17

(a) Sugar confectionery containing cocoa (heading 1806);

Chapter 17

7. The aggregate quantity of articles containing over 65 percent by dry weight of sugars described in additional U.S. note 2 to chapter 17, entered under subheadings 1701.91.44, 1702.90.64, 1704.90.64, 1806.10.24, 1806.10.45, 1806.20.71, 1806.90.45, 1901.20.20, 1901.20.55, 1901.90.67, 2101.12.44, 2101.20.44, 2106.90.74 and 2106.90.92 during the 12-month period from October 1 in any year to the following September 30, inclusive, shall be none and no such articles shall be classifiable therein.

Chapter 17

8. The aggregate quantity of articles containing over 10 percent by dry weight of sugars described in additional U.S. note 3 to chapter 17, entered under subheadings 1701.91.54, 1704.90.74, 1806.20.75, 1806.20.95, 1806.90.55, 1901.10.74, 1901.90.69, 2101.12.54, 2101.20.54, 2106.90.78 and 2106.90.95 during the 12-month period from October 1 in any year to the following September 30, inclusive, shall not exceed 64,709 metric tons (articles the product of Mexico shall not be permitted or included under this quantitative limitation and no such articles shall be classifiable therein).

Chapter 17

9. The aggregate quantity of blended syrups described in additional U.S. note 4 to chapter 17, the foregoing goods entered under subheadings 1702.20.24, 1702.30.24, 1702.40.24, 1702.60.24, 1702.90.54, 1806.20.91, 1806.90.35, 2101.12.34, 2101.20.34, 2106.90.68 and 2106.90.89 during the 12-month period from October 1 in any year to the following September 30, inclusive, shall be none and no such articles shall be classifiable therein.

Chapter 18

2. Heading 1806 includes sugar confectionery containing cocoa, and, subject to note 1 to this chapter, other food preparations containing cocoa.

Chapter 18

1. The aggregate quantity of cocoa powder containing over 10 percent by dry weight of sugars derived from sugar cane or sugar beets, whether or not mixed with other ingredients (except (a) articles not principally of crystalline structure or not in dry amorphous form that are prepared for marketing to the ultimate consumer in the identical form and package in which imported, (b) blended syrups containing sugars derived from sugar cane or sugar beets, capable of being further processed or mixed with similar or other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which imported, or (c) articles containing over 65 percent by dry weight of sugars derived from sugar cane or sugar beets, whether or not mixed with other ingredients, capable of being further processed or mixed with similar or other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which imported), the foregoing goods entered under subheadings 1806.10.10, 1806.10.34 and 1806.10.65 during the 12-month period from October 1 in any year to the following September 30, inclusive, shall not exceed 2,313 metric tons (articles the product of Mexico shall not be permitted or included under this quantitative limitation and no such articles shall be classifiable therein).

Chapter 18

2. The aggregate quantity of chocolate containing over 5.5 percent by weight of butterfat (excluding articles for consumption at retail as candy or confection), the foregoing entered under subheadings 1806.20.24, 1806.32.04 and 1806.90.15 in any calendar year shall not exceed 26,167,700 kilograms (articles the product of Mexico shall not be permitted or included under the aforementioned quantitative limitation and no such articles shall be classifiable therein).

Other subheadings under 1806

Importing 1806.20 into

Each guide covers how duty and tax are assessed there, the authority with jurisdiction, and what catches importers out.

Common questions

What is HS code 1806.20?

1806.20 covers Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg. It sits under heading 1806 (Chocolate and other food preparations containing cocoa) in chapter 18, cocoa and cocoa preparations.

What is the US duty rate for 1806.20?

There is no single rate: this subheading splits into 32 US national lines with 11 different duty rates. Which one applies is a classification decision about your specific goods — the lines are listed on this page.

What is excluded from chapter 18?

1. This chapter does not cover: (a) Food preparations containing more than 20 percent by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (chapter 16); (b) Preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

What quantity is 1806.20 reported in?

Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only.