HS Code for Chocolate
Chocolate and other food preparations containing cocoa are generally associated with HTS heading 1806. Most retail chocolate — solid and filled bars, boxed confectionery, and sweetened cocoa powder — falls under subheadings 1806.31, 1806.32, 1806.90 and 1806.10, with ad valorem general rates that commonly range from about 3.5% to 10%. The specific code you explore depends on the form (bars or blocks versus other preparations versus bulk), whether the chocolate is filled, and the product's dairy and sugar content, which can bring tariff-rate quotas into play.
| HTS Code | Description | Duty Rate |
|---|---|---|
| 1806.32.90 | Chocolate in blocks, slabs or bars, not filled — other Solid (not filled) chocolate bars and blocks, standard ad valorem line | 6% |
| 1806.31.00 | Chocolate in blocks, slabs or bars, filled Filled chocolate bars and blocks (e.g., with caramel, nut or cream centers) | 5.6% |
| 1806.90.90 | Other food preparations containing cocoa — other Retail chocolate confectionery not in bar/block form (e.g., assorted boxed chocolates, truffles) | 6% |
| 1806.32.55 | Chocolate in blocks, slabs or bars, not filled — other (confectionery) Not-filled chocolate confectionery, higher-rate ad valorem line | 7% |
| 1806.90.55 | Other preparations containing cocoa — lower dairy content (in-quota) Cocoa food preparations entering under the in-quota ad valorem rate | 3.5% |
| 1806.20.50 | Cocoa preparations in bulk or packings over 2 kg — lower dairy content Industrial / bulk chocolate and couverture, in-quota ad valorem rate | 4.3% |
| 1806.20.99 | Cocoa preparations in bulk or packings over 2 kg — other Bulk cocoa preparations, higher-rate ad valorem line | 8.5% |
| 1806.10.75 | Cocoa powder, containing added sugar (sweetened) Sweetened cocoa / drinking-chocolate powder | 10% |
Chocolate is most often associated with heading 1806 of the Harmonized Tariff Schedule, which covers chocolate and other food preparations containing cocoa. The first thing to review is the product's form, because heading 1806 is organized around it.
Sweetened cocoa powder — cocoa powder with added sugar or other sweetening — points toward 1806.10. Preparations presented in bulk or in packings weighing more than 2 kg, such as industrial chocolate, chocolate chips in large packs, and couverture, point toward 1806.20. Chocolate in blocks, slabs or bars is then split by whether it is filled (1806.31) or not filled (1806.32). Everything else — boxed assortments, truffles, novelty confectionery, and other cocoa-containing food preparations — generally points toward 1806.90.
The feature that makes chocolate classification more involved than most food products is the dairy and sugar content. Many subheadings within 1806 are further divided based on the percentage of milk solids and sugar, and several of those divisions are tied to tariff-rate quotas (TRQs) drawn from the additional U.S. notes to chapters 4, 17 and 18. Product entering within the quota is assessed an ad valorem rate (commonly in the 3.5%–10% band shown here), while the same product entering over the quota is assessed a substantially higher compound rate — for example, on the order of 37.2¢/kg or 52.8¢/kg plus an ad valorem component.
For that reason, it is worth reviewing both the form and the dairy/sugar profile of a specific product, and confirming its quota status, before settling on a 10-digit code. The codes surfaced here represent the common in-quota ad valorem lines for standard retail and bulk chocolate; high-milk-solids products that exceed an applicable quota would be reported under the corresponding over-quota lines instead.
A related distinction worth keeping in mind is that products with no cocoa solids — such as white chocolate — are generally not provided for under heading 1806, since that heading is for preparations containing cocoa. White chocolate and similar sugar confectionery typically point toward heading 1704 or 2106 instead.
For the common in-quota ad valorem lines, general duty rates for chocolate range from about 3.5% to 10%, with filled bars around 5.6%, not-filled bars around 6%–7%, bulk preparations around 4.3%–8.5%, and sweetened cocoa powder around 10%. The important caveat is the tariff-rate quota structure: chocolate and cocoa preparations with high dairy or sugar content can be subject to TRQs, where over-quota entries are assessed much higher compound rates (on the order of 37.2¢/kg to 52.8¢/kg plus an ad valorem percentage). Preferential rates under free trade agreements may reduce or eliminate the ad valorem component for qualifying goods, but quota provisions still apply.