Harmonized Tariff Schedule of the United States · HTS code · HS 1806.90

1806.90.35

1806.90.35: Other chocolate products: Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions

Other chocolate products

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. 1806.90 Other:
  3. Other:
  4. Other:
  5. Other:
  6. Blended syrups described in additional U.S. note 4 to chapter 17:
  7. 1806.90.35 Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions

What you pay

Importing into USA

Customs duty 3.5% 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)—3.5%
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, Belarus40%

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

1806.90 Chocolate and other food preparations containing cocoa: other

UK 8% Third-country duty 16 tariff lines EU specific or compound duty Third-country duty 8 tariff lines Türkiye 8.3% Third-country duty 8 tariff lines Canada 5% – 6% General (MFN) 9 tariff lines · average 5.9% · 1× specific or compound duty Mexico specific or compound duty General (MFN) 2 tariff lines Brazil 18% General (MFN) 1 tariff line Argentina 20% General (MFN) 18 tariff lines Peru 6% General (MFN) 1 tariff line New Zealand 5% General (MFN) 4 tariff lines Japan 10% – 29.8% General (MFN) 9 tariff lines · average 23.4% · 1× specific or compound duty Taiwan 5% – 30% General (MFN) 17 tariff lines · average 16.9% · 5× specific or compound duty GCC 5% General (MFN) 6 tariff lines Switzerland specific or compound duty General (MFN) 8 tariff lines Norway specific or compound duty General (MFN) 6 tariff lines North Macedonia specific or compound duty General (MFN) 8 tariff lines Nigeria 35% General (MFN) 2 tariff lines

USA lines: 1806.90

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.

  • N335353 U.S. CBP 29 September 2023 · 1806.90.90.90

    The tariff classification of Soup from Brazil

  • N334422 U.S. CBP 28 August 2023 · 1806.90.90.90

    The tariff classification of Powerbar® gels and powders from Germany

  • N330885 U.S. CBP 6 March 2023 · 1806.90.05.00

    The tariff classification of a frozen chocolate mousse from France

  • N325630 U.S. CBP 23 May 2022 · 1806.90.90.90

    The tariff classification of soy protein crisps from Germany

  • 600016052 HMRC 3 August 2026 – 2 August 2029 · 1806 90 90 91

    A crunchy source of high quality protein. A high soy protein crisp rice-form with dark chocolate color product is used for nutritional bars and cereals where high protein and dark color are required in structured form. Used in the manufacture of sports nutrition products for human consumption.…

  • 600015644 HMRC 9 July 2026 – 8 July 2029 · 1806 90 60 99

    A chocolate preparation for confectionery use made from sugar, palm oil, water, glucose syrup, rapeseed oil, fat-reduced cocoa powder, emulsifiers. The ingredients are mixed in a cooker. The mix is brought to cooking temperature to achieve the desired product texture and then deposited into a…

  • 600015928 HMRC 7 July 2026 – 6 July 2029 · 1806 90 90 11

    Dried mango that is covered partially with chocolate. Ingredients: Mango, dark chocolate 35% (cocoa mass¹, sugar, cocoa butter¹, emulsifier (sunflower lecithin), vanilla extract), sugar, antioxidant (citric acid), preservative (sodium metabisulphite). Retail packs 100g.

  • 600015929 HMRC 7 July 2026 – 6 July 2029 · 1806 90 90 11

    Dried pineapple that is covered partially with chocolate. Ingredients: Pineapple, dark chocolate 30% (cocoa mass¹, sugar, cocoa butter¹, emulsifier (sunflower lecithin), vanilla extract), sugar, antioxidant (citric acid), preservative (sodium metabisulphite). Retail packs 100g.

91 rulings in total for this code

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 1806.90.35 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 1806.90 (chocolate and other food preparations containing cocoa: other).

The general duty is 3.5%, and quantities are declared in kg.

For the same subheading, the UK duty is 8%, the Türkiye duty is 8.3%, the Canada duty is 5%–6%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 10%–29.8%, the Taiwan duty is 5%–30%, the GCC duty is 5% and the Nigeria duty is 35%.

The United States imported goods of subheading 1806.90 worth US$2bn in 2024; the largest supplier was Canada.

Questions and answers

What is the USA import duty for HTS code 1806.90.35?

The general duty in the Harmonized Tariff Schedule of the United States is 3.5%; 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 1806.90.35 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 1806.90 as a whole, the largest supplier in 2024 was Canada (US$765m), followed by Mexico.

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Typical products

Everyday names, not part of the legal text.