# United States tariff line 1806.10.05.00: Described in general note 15 of the tariff schedule and entered pursuant to its provisions

> In the United States tariff, line 1806.10.05.00 covers cocoa powder, containing added sugar or other sweetening matter, containing less than 65 percent by weight of sugar, described in general note 15 of the tariff schedule and entered pursuant to its provisions. Goods under this line enter free of general (MFN) duty. It falls under HS subheading 1806.10 in heading 18.06 (chapter 18).

Source: https://border.bot/countries/united-states/hs-codes/1806100500
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 18](https://border.bot/countries/united-states/hs-codes/18) / [1806.10](https://border.bot/countries/united-states/hs-codes/180610) / [1806.10.05.00](https://border.bot/countries/united-states/hs-codes/1806100500)

## Key facts

- Tariff line: 1806.10.05.00
- Covers: Cocoa powder, containing added sugar or other sweetening matter, containing less than 65 percent by weight of sugar, described in general note 15 of the tariff schedule and entered pursuant to its provisions
- Duty (MFN): Free
- Additional duties: None recorded
- Restrictions: None recorded
- Tariff: [United States](https://border.bot/countries/united-states)
- HS subheading: [1806.10](https://border.bot/hs-codes/180610)

## What this line covers

In the United States tariff, line 1806.10.05.00 covers cocoa powder, containing added sugar or other sweetening matter, containing less than 65 percent by weight of sugar, described in general note 15 of the tariff schedule and entered pursuant to its provisions.

Its legal text is “Described in general note 15 of the tariff schedule and entered pursuant to its provisions”, read under “Cocoa powder, containing added sugar or other sweetening matter” and “Containing less than 65 percent by weight of sugar”.

## How it is structured

It falls under HS subheading 1806.10 in heading 18.06 (chapter 18). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff.

- Chapter 18: Cocoa and cocoa preparations
- Heading 18.06: Chocolate and other food preparations containing cocoa
- Subheading 1806.10: Cocoa powder, containing added sugar or other sweetening matter
- Within the subheading: Containing less than 65 percent by weight of sugar
- Line 1806.10.05.00: Described in general note 15 of the tariff schedule and entered pursuant to its provisions

## Duty

Goods under this line enter free of general (MFN) duty.

## In other countries

No other national tariff on border.bot has live lines under 1806.10 yet.

- [The Harmonized System text for 1806.10](https://border.bot/hs-codes/180610)

## Other lines under 1806.10

- [1806.10.10.00](https://border.bot/countries/united-states/hs-codes/1806101000) Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions
- [1806.10.15.00](https://border.bot/countries/united-states/hs-codes/1806101500) Other
- [1806.10.22.00](https://border.bot/countries/united-states/hs-codes/1806102200) Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- [1806.10.24.00](https://border.bot/countries/united-states/hs-codes/1806102400) Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
- [1806.10.28.00](https://border.bot/countries/united-states/hs-codes/1806102800) Other
- [1806.10.34.00](https://border.bot/countries/united-states/hs-codes/1806103400) Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions
- [1806.10.38.00](https://border.bot/countries/united-states/hs-codes/1806103800) Other
- [1806.10.43.00](https://border.bot/countries/united-states/hs-codes/1806104300) Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- [1806.10.45.00](https://border.bot/countries/united-states/hs-codes/1806104500) Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
- [1806.10.55.00](https://border.bot/countries/united-states/hs-codes/1806105500) Other
- [1806.10.65.00](https://border.bot/countries/united-states/hs-codes/1806106500) Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions
- [1806.10.75.00](https://border.bot/countries/united-states/hs-codes/1806107500) Other

- Previous line: [1805.00.00.90](https://border.bot/countries/united-states/hs-codes/1805000090) Other
- Next line: [1806.10.10.00](https://border.bot/countries/united-states/hs-codes/1806101000) Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions

## Frequently asked questions

### What does tariff line 1806.10.05.00 cover in the United States tariff?

In the United States tariff, line 1806.10.05.00 covers cocoa powder, containing added sugar or other sweetening matter, containing less than 65 percent by weight of sugar, described in general note 15 of the tariff schedule and entered pursuant to its provisions.

### What is the general (MFN) duty on 1806.10.05.00 in the United States?

Goods under this line enter free of general (MFN) duty.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/1806100500.json
