Duty Rates
General (Column 1 - MFN)
2%
This is an ad valorem duty, meaning the import duty is calculated as a percentage (2%) of the declared value of the imported goods.
Special Trade Agreement Rates
The following countries and trade agreements qualify for reduced or eliminated tariffs:
GSP (Generalized System of Preferences)
Australia FTA
Bahrain FTA
Chile FTA
Colombia TPA
AGOA (African Growth and Opportunity Act)
Caribbean Basin Initiative
Israel FTA
Jordan FTA
Korea-U.S. (KORUS) FTA
Morocco FTA
Oman FTA
CAFTA-DR (Central America)
Panama TPA
Peru TPA
AGOA Least-Developed Beneficiary
Singapore FTA
Rate: Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)
Column 2 Rate (Non-Tariff Treaty Countries)
This rate applies to countries without normal trade relations (most-favored-nation status) with the United States:
35%
Column 2 rates are substantially higher than Column 1 rates and are rarely applied in modern international trade due to most-favored-nation agreements.
What HTS 1806.20.60.00 Covers
This line falls under 1806.20, which covers chocolate and other cocoa-containing food preparations in bulk form, meaning blocks or slabs over 2 kg or in liquid, paste, powder or granular form in containers over 2 kg. This specific line covers confectioners' coatings and similar products (excluding finished confectionery) that contain specified minimum levels of butterfat or other milk solids and cocoa or chocolate ingredients.
Notes for Importers
Typical products are bulk compound coatings, chocolate-flavored coatings and couverture-style products shipped to bakeries and food manufacturers for enrobing and coating. Classification within 1806.20 is highly sensitive to milk solids, butterfat and sugar content, and several neighboring lines are subject to dairy or sugar tariff-rate quotas, so an accurate ingredient breakdown is essential. Retail-sized chocolate products under 2 kg fall under 1806.31, 1806.32 or 1806.90 instead.
Product Category
Prepared Foodstuffs
This chapter includes prepared and preserved meat, fish, vegetables, fruit, and other processed food products ready for consumption.
Classification Details
| Field | Value |
|---|
| HTS Code | 1806.20.60.00 |
| Description | 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 |
| Chapter | 18 - Prepared Foodstuffs |
| General Duty Rate | 2% |
| Rate Type | Ad Valorem |
| Special Rates | Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) |
Related HTS Codes
Other tariff codes under the same heading:
- 1806.10.05.00 — Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 1806.10.10.00 — Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions
- 1806.10.15.00 — Other
- 1806.10.22.00 — Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 1806.10.24.00 — Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
- 1806.10.28.00 — Other
- 1806.10.34.00 — Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions
- 1806.10.38.00 — Other
Frequently Asked Questions
What products are classified under 1806.20.60.00?
Bulk confectioners' coatings and similar cocoa-containing products with the required minimum butterfat or milk solids content, shipped in bulk forms over 2 kg for food manufacturing use.
Does this code cover finished chocolate candy?
No. Finished confectionery is excluded from this line, and retail-packaged chocolate products under 2 kg are classified elsewhere in heading 1806.
Why does the exact milk and sugar content matter so much here?
Heading 1806.20 splits into many lines based on butterfat, milk solids and sugar thresholds, and some lines are tied to tariff-rate quotas. A small difference in composition can change the classification, so get a lab or supplier spec before filing.
What is the HTS code 1806.20.60.00 used for?
HTS code 1806.20.60.00 is the harmonized tariff schedule code for 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. This code is used to classify and identify this product type for customs clearance, duty calculation, and trade statistics.
What is the Column 2 rate for HTS 1806.20.60.00?
The Column 2 rate is the tariff duty rate applicable to goods from countries that do not have normal trade relations with the United States. This rate is typically higher than Column 1 (Most Favored Nation) rates and is rarely used in modern trade due to most-favored-nation agreements.
Do I need a customs broker to import goods classified under HTS 1806.20.60.00?
While not always required, using a licensed customs broker is highly recommended for most imports. A customs broker can help ensure proper HTS classification, prepare customs documentation, pay duties correctly, and avoid delays or penalties. Your broker should be familiar with Prepared Foodstuffs products.
Which countries receive special tariff rates for HTS 1806.20.60.00?
Multiple free trade agreements and trade preference programs provide reduced or free tariffs for eligible HTS classifications. Common programs include USMCA (Canada, Mexico), various bilateral FTAs (Korea, Australia, Singapore), GSP for developing countries, and AGOA for eligible African nations. Check the special rates section on this page.
How does HTS code 1806.20.60.00 affect my import costs?
The HTS code determines the applicable duty rate (either free or a percentage/specific amount), whether your product qualifies for trade agreement benefits, any quota restrictions, and special documentation requirements. Proper classification directly impacts your import expenses, so verify the correct code with your supplier or a customs professional.