Industrial Chocolate Compound in 5kg Slabs

Chocolate compound slabs weighing 5 kg each, containing vegetable fats and over 10% sugar, supplied in bulk for bakery and confectionery production. Falls under HTS 1806.20.98.00 due to block form over 2 kg, not for retail sale.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China8.5%+17.5%26%
🇲🇽Mexico8.5%+10.0%18.5%
🇨🇦Canada8.5%+10.0%18.5%
🇩🇪Germany8.5%+10.0%18.5%
🇯🇵Japan8.5%+10.0%18.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1806.32Lower: 16% vs 26%

If containing milk and in consumer-sized blocks ≤2kg

Milk chocolate bars for retail fall under 1806.32, not bulk preparations.

1516.20Lower: 17.7% vs 26%

If predominantly vegetable fats rather than cocoa butter

High vegetable fat content classifies as animal/vegetable fat preparations in Chapter 15.

1806.90.28Lower: 23.5% vs 26%

If sugar content ≤10% by dry weight

Lower sugar preparations move to 'other' subheadings without chapter 17 note restriction.

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Import Tips & Compliance

Label containers clearly as 'not for retail sale' to prevent misclassification into consumer candy headings

Include commercial invoices specifying end-use as industrial to comply with bulk form criteria

Test for milk solids if claiming low butterfat to access quota allocations from Ireland or UK

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