HS 180690 Other

The standard Most Favored Nation (MFN) duty rate for HS code 180690 is 8.00% ad valorem. This means the duty is calculated as a percentage of the declared value of the goods. For example, if you import 100 kg of confectionery valued at $500, the duty would be 8.00% of $500, which equals $40.00. The Harmonized System (HS) code 1806 covers 'Chocolate and other food preparations containing cocoa,' and subheading 180690 specifically covers 'Other' preparations not elsewhere specified within Chapter 18. This rate is generally applicable unless a preferential trade agreement applies or specific trade remedies are in place. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates and any applicable additional duties or taxes.

HS code 180690 is a residual category for 'Other' food preparations containing cocoa that are not specifically classified under other subheadings of 1806. This includes items like chocolate-flavored or cocoa-flavored biscuits, cakes, pastries, ice cream, and other confectionery products where cocoa or chocolate is a significant ingredient but the product's primary characteristic is not simply chocolate in blocks, slabs, or bars (180631, 180632) or other forms (180690). The classification hinges on the predominant character of the product. For instance, a chocolate bar is classified under 180632, while a chocolate-covered biscuit would likely fall under 180690. Importers must carefully analyze the composition and primary function of their goods to ensure correct classification, referencing the General Rules for the Interpretation of the Harmonized System (GRI) and the Explanatory Notes provided by the World Customs Organization (WCO).

Several trade agreements can provide preferential duty rates for goods classified under HS code 180690. For example, goods originating from countries like Australia (AU), Bahrain (BH), Chile (CL), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) may benefit from reduced or free duties under specific Free Trade Agreements (FTAs) with the United States. The provided sample rates indicate 'Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG)'. To claim these preferential rates, importers must provide a valid Certificate of Origin (COO) or a declaration of origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. Consult the specific FTA text and the HTSUS (e.g., Chapter 98 special provisions like 9822.04.25 for AU) for precise requirements and eligibility criteria. For EU imports, the TARIC database is the primary source for preferential rates and documentation. For UK imports, the UK Global Tariff and relevant trade agreements should be consulted.

Beyond the standard ad valorem duty rate, goods classified under HS code 180690 can be subject to various additional duties and taxes. The sample duty rates provided, such as '8.30 % + EA MAX 18.70 % + ADSZ' and '43.8¢/kg + 7%', illustrate this complexity. 'EA MAX' likely refers to an 'Extra Amount' with a maximum cap, and 'ADSZ' could indicate 'Additional Duties for Specific Zones' or other trade remedies like Anti-Dumping or Countervailing Duties (ADD/CVD) imposed on goods from certain countries. For instance, if a specific country's cocoa products are found to be dumped in the U.S. market, additional AD duties would apply. Furthermore, standard import taxes like the Merchandise Processing Fee (MPF) and potentially state-specific sales taxes are also applicable. Importers must verify the HTSUS, including any notes or specific country-based duty lines, and check for any active trade investigations or proclamations that might affect their specific import transaction. Consulting with a customs broker is highly recommended to navigate these potential additional costs.

When a duty rate includes a specific component (e.g., per kilogram) in addition to an ad valorem rate, the total duty is the sum of both. For example, a rate like '43.8¢/kg + 7%' means you pay 43.8 US cents for every kilogram of the product, plus 7% of its value. Let's illustrate with an example: Suppose you import 500 kg of confectionery valued at $1,000. The duty calculation would be: (500 kg * 43.8¢/kg) + (7% of $1,000). First, convert cents to dollars: 500 kg * $0.438/kg = $219.00. Then, calculate the ad valorem portion: 7% of $1,000 = $70.00. The total duty would be $219.00 + $70.00 = $289.00. This type of hybrid duty calculation is common for goods where volume or weight can be a more accurate measure of trade impact than value alone. Always ensure accurate weight or quantity declarations on customs entries.