# United States tariff line 1806.10.24.00: Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions

> In the United States tariff, line 1806.10.24.00 covers cocoa powder, containing added sugar or other sweetening matter, containing 65 percent or more but less than 90 percent by dry weight of sugar, articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17, described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions. The general (MFN) duty rate is 10%. It falls under HS subheading 1806.10 in heading 18.06 (chapter 18).

Source: https://border.bot/countries/united-states/hs-codes/1806102400
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) / [1806.10.24.00](https://border.bot/countries/united-states/hs-codes/1806102400)

## Key facts

- Tariff line: 1806.10.24.00
- Covers: Cocoa powder, containing added sugar or other sweetening matter, containing 65 percent or more but less than 90 percent by dry weight of sugar, articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17, described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
- Duty (MFN): 10%
- Preferential rates: From free (6 programmes or origins)
- 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 1806.10.24.00 covers cocoa powder, containing added sugar or other sweetening matter, containing 65 percent or more but less than 90 percent by dry weight of sugar, articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17, described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions.

Its legal text is “Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions”, read under “Cocoa powder, containing added sugar or other sweetening matter”, “Containing 65 percent or more but less than 90 percent by dry weight of sugar” and “Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17”.

## 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 65 percent or more but less than 90 percent by dry weight of sugar
- Within the subheading: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17
- Line 1806.10.24.00: Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions

## Duty

The general (MFN) duty rate is 10%.

Duty-free entry applies to goods that qualify under 6 programmes.

- Free: United States-Colombia Trade Promotion Agreement Implementation Act (CO)
- Free: United States-Korea Free Trade Agreement Implementation Act (KR)
- Free: United States-Oman Free Trade Agreement Implementation Act (OM)
- Free: United States-Panama Trade Promotion Agreement Implementation Act (PA)
- Free: United States-Peru Trade Promotion Agreement Implementation Act (PE)
- Free: United States-Mexico-Canada Agreement (S)

## 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

- [1806.10.05.00](https://border.bot/countries/united-states/hs-codes/1806100500) Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- [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
- [1806.10.28.00](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: [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
- Next line: [1806.10.28.00](https://border.bot/countries/united-states/hs-codes/1806102800) Other

## Frequently asked questions

### What does tariff line 1806.10.24.00 cover in the United States tariff?

In the United States tariff, line 1806.10.24.00 covers cocoa powder, containing added sugar or other sweetening matter, containing 65 percent or more but less than 90 percent by dry weight of sugar, articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17, described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions.

### What is the general (MFN) duty on 1806.10.24.00 in the United States?

The general (MFN) duty rate is 10%.

### Which preferential rates apply to 1806.10.24.00?

Duty-free entry applies to goods that qualify under 6 programmes: the United States-Colombia Trade Promotion Agreement Implementation Act, the United States-Korea Free Trade Agreement Implementation Act, the United States-Oman Free Trade Agreement Implementation Act, the United States-Panama Trade Promotion Agreement Implementation Act, the United States-Peru Trade Promotion Agreement Implementation Act and the United States-Mexico-Canada Agreement.

## 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/1806102400.json
