# United States tariff line 1806.32.04.00: Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions > In the United States tariff, line 1806.32.04.00 covers other, in blocks, slabs or bars, not filled, preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar, containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection), other, containing over 5.5 percent by weight of butterfat, described in additional U.S. note 2 to this chapter and entered pursuant to its provisions. The general (MFN) duty rate is 5%. It falls under HS subheading 1806.32 in heading 18.06 (chapter 18). Source: https://border.bot/countries/united-states/hs-codes/1806320400 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) / [1806.32](https://border.bot/countries/united-states/hs-codes/180632) / [1806.32.04.00](https://border.bot/countries/united-states/hs-codes/1806320400) ## Key facts - Tariff line: 1806.32.04.00 - Covers: Other, in blocks, slabs or bars, not filled, preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar, containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection), other, containing over 5.5 percent by weight of butterfat, described in additional U.S. note 2 to this chapter and entered pursuant to its provisions - Duty (MFN): 5% - Preferential rates: From free (17 programmes or origins) - Additional duties: None recorded - Restrictions: None recorded - Tariff: [United States](https://border.bot/countries/united-states) - HS subheading: [1806.32](https://border.bot/hs-codes/180632) ## What this line covers In the United States tariff, line 1806.32.04.00 covers other, in blocks, slabs or bars, not filled, preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar, containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection), other, containing over 5.5 percent by weight of butterfat, described in additional U.S. note 2 to this chapter and entered pursuant to its provisions. Its legal text is “Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions”, read under “Other, in blocks, slabs or bars”, “Not filled”, “Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar”, “Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)” and “Other, containing over 5.5 percent by weight of butterfat”. ## How it is structured It falls under HS subheading 1806.32 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 1806.32: Other, in blocks, slabs or bars - Within the subheading: Not filled - Within the subheading: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar - Within the subheading: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection) - Within the subheading: Other, containing over 5.5 percent by weight of butterfat - Line 1806.32.04.00: Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions ## Duty The general (MFN) duty rate is 5%. Duty-free entry applies to goods that qualify under 16 programmes, and to goods from a group of origins (origin group A). - Free: a group of origins (origin group A) (A) - Free: United States-Australia Free Trade Agreement (AU) - Free: United States-Bahrain Free Trade Agreement Implementation Act (BH) - Free: United States-Chile Free Trade Agreement (CL) - Free: United States-Colombia Trade Promotion Agreement Implementation Act (CO) - Free: African Growth and Opportunity Act (D) - Free: Caribbean Basin Economic Recovery Act (E) - Free: United States-Israel Free Trade Area (IL) - Free: United States-Jordan Free Trade Area Implementation Act (JO) - Free: United States-Korea Free Trade Agreement Implementation Act (KR) - Free: United States-Morocco Free Trade Agreement Implementation Act (MA) - Free: United States-Oman Free Trade Agreement Implementation Act (OM) - Free: Dominican Republic-Central America-United States Free Trade Agreement (P) - 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) - Free: United States-Singapore Free Trade Agreement (SG) ## In other countries No other national tariff on border.bot has live lines under 1806.32 yet. - [The Harmonized System text for 1806.32](https://border.bot/hs-codes/180632) ## Other lines under 1806.32 - [1806.32.01.00](https://border.bot/countries/united-states/hs-codes/1806320100) Described in general note 15 of the tariff schedule and entered pursuant to its provisions - [1806.32.06.00](https://border.bot/countries/united-states/hs-codes/1806320600) Containing less than 21 percent by weight of milk solids - [1806.32.08.00](https://border.bot/countries/united-states/hs-codes/1806320800) Other - [1806.32.14.00](https://border.bot/countries/united-states/hs-codes/1806321400) Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions - [1806.32.16.00](https://border.bot/countries/united-states/hs-codes/1806321600) Containing less than 21 percent by weight of milk solids - [1806.32.18.00](https://border.bot/countries/united-states/hs-codes/1806321800) Other - [1806.32.30.10](https://border.bot/countries/united-states/hs-codes/1806323010) Certified organic - [1806.32.30.90](https://border.bot/countries/united-states/hs-codes/1806323090) Other - [1806.32.55.00](https://border.bot/countries/united-states/hs-codes/1806325500) Described in general note 15 of the tariff schedule and entered pursuant to its provisions - [1806.32.60.00](https://border.bot/countries/united-states/hs-codes/1806326000) Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions - [1806.32.70.00](https://border.bot/countries/united-states/hs-codes/1806327000) Containing less than 21 percent by weight of milk solids - [1806.32.80.00](https://border.bot/countries/united-states/hs-codes/1806328000) Other - [1806.32.90.10](https://border.bot/countries/united-states/hs-codes/1806329010) Certified organic - [1806.32.90.90](https://border.bot/countries/united-states/hs-codes/1806329090) Other - Previous line: [1806.32.01.00](https://border.bot/countries/united-states/hs-codes/1806320100) Described in general note 15 of the tariff schedule and entered pursuant to its provisions - Next line: [1806.32.06.00](https://border.bot/countries/united-states/hs-codes/1806320600) Containing less than 21 percent by weight of milk solids ## Frequently asked questions ### What does tariff line 1806.32.04.00 cover in the United States tariff? In the United States tariff, line 1806.32.04.00 covers other, in blocks, slabs or bars, not filled, preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar, containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection), other, containing over 5.5 percent by weight of butterfat, described in additional U.S. note 2 to this chapter and entered pursuant to its provisions. ### What is the general (MFN) duty on 1806.32.04.00 in the United States? The general (MFN) duty rate is 5%. ### Which preferential rates apply to 1806.32.04.00? Duty-free entry applies to goods that qualify under 16 programmes: the United States-Australia Free Trade Agreement, the United States-Bahrain Free Trade Agreement Implementation Act, the United States-Chile Free Trade Agreement, the United States-Colombia Trade Promotion Agreement Implementation Act, African Growth and Opportunity Act, Caribbean Basin Economic Recovery Act, the United States-Israel Free Trade Area, the United States-Jordan Free Trade Area Implementation Act, the United States-Korea Free Trade Agreement Implementation Act, the United States-Morocco Free Trade Agreement Implementation Act, the United States-Oman Free Trade Agreement Implementation Act, the Dominican Republic-Central America-United States Free Trade Agreement, the United States-Panama Trade Promotion Agreement Implementation Act, the United States-Peru Trade Promotion Agreement Implementation Act, the United States-Mexico-Canada Agreement and the United States-Singapore Free Trade Agreement, and to goods from a group of origins (origin group A). ## 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/1806320400.json