Tariff WatchFor business

HTS 1806

Heading 1806 covers chocolate and other food preparations containing cocoa. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 1806.10.05.00, the first line under this heading. Its Column 1 rate is Free; other lines under 1806 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 20.00% and United Kingdom carries 10.00%.

Chapter 18 · Verified 2026-08-31
HTS 2026HTSRev17

83 statistical lines under this heading · 16 distinct Column 1 rates · highest ad valorem total 20.00% from China · lowest 10.00% from United Kingdom

OriginAd valorem layersLayersReported under
China CHN20.00%mfn + s301 + s3019903.88.15 9903.05.31
Vietnam VNM12.50%mfn + s3019903.05.84
Japan JPN12.50%s3019903.05.49
South Korea KOR12.50%s3019903.05.71
Thailand THA12.50%mfn + s3019903.05.77
Brazil BRA12.50%mfn + s3019903.05.27
Mexico MEX10.00%mfn + s3019903.05.55
Canada CAN10.00%mfn + s3019903.05.29
India IND10.00%mfn + s3019903.05.44
Germany DEU10.00%s3019903.05.39
Italy ITA10.00%s3019903.05.39
United Kingdom GBR10.00%mfn + s3019903.05.81
Table 1Rate by country of origin for 1806.10.05.00, resolved 2026-08-31. The first statistical line under 1806; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
1806.10.05.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFreekg
1806.10.10.00Described in additional U.S. note 1 to this chapter and entered pursuant to its provisionsFreekg
1806.10.15.00Other21.7¢/kgFree (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)kg
1806.10.22.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions10%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
1806.10.24.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions10%Free (CO,KR,OM,PA,PE,S)kg
1806.10.28.00Other33.6¢/kgFree (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)kg
1806.10.34.00Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions10%Free (A,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
1806.10.38.00Other33.6¢/kgFree (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)kg
1806.10.43.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions10%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
1806.10.45.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions10%Free (CO,KR,OM,PA,PE,S)kg
1806.10.55.00Other33.6¢/kgFree (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)kg
1806.10.65.00Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions10%Free (A*,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
1806.10.75.00Other33.6¢/kgFree (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)kg
1806.20.20.10Not containing butterfat or other milk solidsinheritedkg
1806.20.20.90Containing butterfat or other milk solidsinheritedkg, kg cmsc
1806.20.22.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions5%Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)kg
1806.20.24.00Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
1806.20.26.00Containing less than 21 percent by weight of milk solids37.2¢/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+)kg, kg cmsc
1806.20.28.00Other52.8¢/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+)kg, kg cmsc
1806.20.34.00Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions5%Free (A,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
1806.20.36.00Containing less than 21 percent by weight of milk solids37.2¢/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+)kg, kg cmsc
1806.20.38.00Other52.8¢/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+)kg, kg cmsc
1806.20.50.10Certified organicinheritedkg
1806.20.50.90Otherinheritedkg
1806.20.60.00Confectioners' 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 butter2%Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)kg
1806.20.67.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions10%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 5% (JP)kg
1806.20.71.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions10%Free (CO,KR,OM,PA,PE,S)kg
1806.20.73.00Other30.5¢/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)kg
1806.20.75.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions10%Free (A,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
1806.20.77.00Other30.5¢/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)kg
1806.20.78.00Other8.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
1806.20.79.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions10%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 5% (JP)kg
1806.20.81.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions10%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
1806.20.82.00Containing less than 21 percent by weight of milk solids37.2¢/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)kg, kg cmsc
1806.20.83.00Other52.8¢/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)kg, kg cmsc
1806.20.85.00Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions10%Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
1806.20.87.00Containing less than 21 percent by weight of milk solids37.2¢/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+)kg, kg cmsc
1806.20.89.00Other52.8¢/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+)kg, kg cmsc
1806.20.91.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions10%Free (CO,KR,OM,PA,PE,S)kg
1806.20.94.00Other37.2¢/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)kg
1806.20.95.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions10%Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
1806.20.98.00Other37.2¢/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)kg
1806.20.99.00Other8.5%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
1806.31.00.41Containing peanuts, peanut butter or peanut pasteinheritedkg
1806.31.00.55Certified organicinheritedkg
1806.31.00.65Otherinheritedkg
1806.31.00.80Otherinheritedkg
1806.32.01.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions5%Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)kg
1806.32.04.00Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
1806.32.06.00Containing less than 21 percent by weight of milk solids37.2¢/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+)kg, kg cmsc
1806.32.08.00Other52.8¢/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+)kg, kg cmsc
1806.32.14.00Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions5%Free (A,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
1806.32.16.00Containing less than 21 percent by weight of milk solids37.2¢/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+)kg, kg cmsc
1806.32.18.00Other52.8¢/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+)kg, kg cmsc
1806.32.30.10Certified organicinheritedkg
1806.32.30.90Otherinheritedkg
1806.32.55.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions7%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 3.5% (JP)kg
1806.32.60.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions7%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
1806.32.70.00Containing less than 21 percent by weight of milk solids37.2¢/kg + 6%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)kg, kg cmsc
1806.32.80.00Other52.8¢/kg + 6%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)kg, kg cmsc
Table 2Statistical suffixes under 1806. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)Free0.00%not established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 7.5%7.50%9903.88.152019-09-01
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so.

Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 4A) (84 FR 43304), published 2019-08-20. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Table 3Duty stack for 1806.10.05.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 1806?
Heading 1806 covers chocolate and other food preparations containing cocoa. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 1806.10.05.00, the first line under this heading. Its Column 1 rate is Free; other lines under 1806 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 20.00% and United Kingdom carries 10.00%.
Why does the rate differ by country for the same HTS code?
The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?
It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.