Cocoa Butter Milk Chocolate Chips

Chocolate chips formulated with cocoa butter, over 5.5% butterfat, and under 21% milk solids, intended for commercial baking and confectionery production. Falls under HTS 1806.90.18.00 due to its cocoa base and specific milk/butterfat profile, excluding retail-packaged candy.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China6%+17.5%23.5%
🇲🇽Mexico6%+10.0%16%
🇨🇦Canada6%+10.0%16%
🇩🇪Germany6%+10.0%16%
🇯🇵Japan6%+10.0%16%

Alternative Classifications

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

1806.32.14.00Lower: 22.5% vs 23.5%

If in blocks or slabs over 2kg

Bulk chocolate forms with milk solids classify under 1806.32 for preparations in large units.

1806.90.55.00Lower: 21% vs 23.5%

If containing 21% or more milk solids

Higher milk solids content moves to separate 'other' category within milk-containing cocoa preparations.

1704.90.58.00Higher: 27.9% vs 23.5%

If sugar-confection base with minor cocoa

If sugar dominates over cocoa, it may fall under Chapter 17 sugar confectionery.

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Import Tips & Compliance

Label shipments clearly as 'industrial baking chips, not for retail sale' to prevent reclassification as candy

Conduct fat content testing; butterfat over 5.5% but milk solids <21% is critical for this subheading

Check for tariff-rate quotas if product resembles low-fat chocolate crumb subject to annual limits