Duty Rates
General (Column 1 - MFN)
37.2¢/kg + 4.3%
This is an ad valorem duty, meaning the import duty is calculated as a percentage (4.3%) of the declared value of the imported goods.
Special Trade Agreement Rates
The following countries and trade agreements qualify for reduced or eliminated tariffs:
Bahrain FTA
Chile FTA
Colombia TPA
Jordan FTA
Korea-U.S. (KORUS) FTA
Morocco FTA
Oman FTA
CAFTA-DR (Central America)
Panama TPA
Peru TPA
Singapore FTA
Rate: 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+)
Column 2 Rate (Non-Tariff Treaty Countries)
This rate applies to countries without normal trade relations (most-favored-nation status) with the United States:
43.8¢/kg + 5%
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 1806.32.06.00 Covers
Heading 1806 covers chocolate and other food preparations containing cocoa. Subheading 1806.32 is for chocolate in blocks, slabs, or bars that are not filled, and this line specifically covers those containing less than 21 percent by weight of milk solids. In plain terms, these are solid unfilled chocolate bars on the lower-milk-solids side of the threshold.
Notes for Importers
The 21 percent milk solids threshold is the pivotal test, and it separates this line from the companion line for bars with 21 percent or more milk solids. Filled bars belong under 1806.31, not here, so confirm the bar is solid and unfilled. Some of these chocolate products are also tied to dairy or sugar quota notes depending on composition, so review composition carefully before classifying.
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 | 1806.32.06.00 |
| Description | Containing less than 21 percent by weight of milk solids |
| Chapter | 18 - Prepared Foodstuffs |
| General Duty Rate | 37.2¢/kg + 4.3% |
| Rate Type | Ad Valorem |
| Special Rates | 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+) |
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 1806.32.06.00?
Solid, unfilled chocolate blocks, slabs, and bars that contain less than 21 percent milk solids by weight.
How do I know if my bar is over or under the threshold?
You need the milk solids content by weight; under 21 percent uses this line, while 21 percent or more uses the adjacent statistical line.
Does this cover filled chocolate bars?
No. Filled bars, such as those with centers or inclusions treated as fillings, are classified under subheading 1806.31.
What is the HTS code 1806.32.06.00 used for?
HTS code 1806.32.06.00 is the harmonized tariff schedule code for Containing less than 21 percent by weight of milk solids. 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 1806.32.06.00?
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 1806.32.06.00?
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 1806.32.06.00?
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 1806.32.06.00 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.