Harmonized Tariff Schedule of the United States · HTS code · HS 1806.10

1806.10.24

1806.10.24: Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 1806 Chocolate and other food preparations containing cocoa:
  2. 1806.10 Cocoa powder, containing added sugar or other sweetening matter:
  3. Containing 65 percent or more but less than 90 percent by dry weight of sugar:
  4. Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17:
  5. 1806.10.24 Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions

What you pay

Importing into USA

Customs duty 10% standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
    Applies to goods from
    China
    In force
    from 1 September 2019
    Legal act
    HTSUS 9903.88.15

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—10%
US–Colombia TPA COColombiaFree
US–Korea FTA KRSouth KoreaFree
US–Oman FTA OMOmanFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
Column 2Cuba, North Korea, Russia, Belarus20%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Same subheading in other tariffs

1806.10 Cocoa powder, containing added sugar or other sweetening matter

UK 8% Third-country duty 5 tariff lines · 4× specific or compound duty EU 8% Third-country duty 4 tariff lines · 3× specific or compound duty Türkiye 8% Third-country duty 4 tariff lines Canada 6% Third-country duty 2 tariff lines Mexico 156% Third-country duty 2 tariff lines · 1× specific or compound duty Brazil 16.2% Third-country duty 1 tariff line Argentina 18% Third-country duty 1 tariff line Peru 6% Third-country duty 1 tariff line New Zealand 5% Third-country duty 1 tariff line Japan 15% – 29.8% Third-country duty 3 tariff lines · average 24.9% Taiwan 2% Third-country duty 1 tariff line GCC 5% Third-country duty 4 tariff lines Switzerland specific or compound duty Third-country duty 2 tariff lines Norway specific or compound duty Third-country duty 1 tariff line North Macedonia 12% Third-country duty 4 tariff lines Nigeria 35% Third-country duty 1 tariff line

USA lines: 1806.10

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N351636 U.S. CBP 22 August 2025 · 1806.10.45.00

    The tariff classification, country of origin and eligibility under the United States-Mexico-Canada Agreement (USMCA) for a Sugar Lactose Cocoa Powder Blend (SLCBP) from Mexico

  • N330744 U.S. CBP 28 February 2023 · 1806.10.45.00

    The classification, country of origin, marking and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for a “Sucrose, Lactose and Cocoa Powder Blend” (“SLCB”) from Mexico

  • N322844 U.S. CBP 9 December 2021 · 1806.10.45.00

    The Classification, Country of Origin Marking and Eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for a Sweetened Cocoa Blend from Mexico (“SCB 199 Blend”)

  • N309489 U.S. CBP 24 February 2020 · 1806.10.55.00

    The tariff classification of a sugar and cocoa blend from Brazil

Legal notes

Notes

1. This chapter does not cover:

  1. (a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

  2. (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.

Additional notes

1. When imported in the form of an assortment, goods of subheadings 180620, 180631, 180632 and 180690 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2. Subheadings 18069011 and 18069019 do not cover chocolates made entirely of one type of chocolate.

Chapter notes: Chapter 18 →

HTS code 1806.10.24 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 1806.10 (cocoa powder, containing added sugar or other sweetening matter).

The general duty is 10%, and quantities are declared in kg.

For the same subheading, the UK duty is 8%, the EU duty is 8%, the Türkiye duty is 8%, the Canada duty is 6%, the Mexico duty is 156%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 15%–29.8%, the Taiwan duty is 2%, the GCC duty is 5%, the North Macedonia duty is 12% and the Nigeria duty is 35%.

The United States imported goods of subheading 1806.10 worth US$10.8m in 2024; the largest supplier was Türkiye.

Questions and answers

What is the USA import duty for HTS code 1806.10.24?

The general duty in the Harmonized Tariff Schedule of the United States is 10%; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 1806.10.24 under US trade agreements?

Yes. The Special column reads “Free (CO, KR, OM, PA, PE,S)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 1806.10 as a whole, the largest supplier in 2024 was Türkiye (US$1.7m), followed by Hong Kong SAR China.

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Typical products

Everyday names, not part of the legal text.