Chapter notes
Harmonized Tariff Schedule of the United States Revision 29 (2025)
Annotated for Statistical Reporting Purposes
CHAPTER 18
COCOA AND COCOA PREPARATIONS
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Notes
1. This chapter does not cover:
(a) Food preparations containing more than 20 percent by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans,
molluscs or other aquatic invertebrates, or any combination thereof (chapter 16);
(b) Preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
2. Heading 1806 includes sugar confectionery containing cocoa, and, subject to note 1 to this chapter, other food preparations
containing cocoa.
Additional U.S. Notes
1. The aggregate quantity of cocoa powder containing over 10 percent by dry weight of sugars derived from sugar cane or sugar
beets, whether or not mixed with other ingredients (except (a) articles not principally of crystalline structure or not in dry amorphous
form that are prepared for marketing to the ultimate consumer in the identical form and package in which imported, (b) blended
syrups containing sugars derived from sugar cane or sugar beets, capable of being further processed or mixed with similar or
other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which imported,
or (c) articles containing over 65 percent by dry weight of sugars derived from sugar cane or sugar beets, whether or not mixed
with other ingredients, capable of being further processed or mixed with similar or other ingredients, and not prepared for marketing
to the ultimate consumer in the identical form and package in which imported), the foregoing goods entered under subheadings
1806.10.10, 1806.10.34 and 1806.10.65 during the 12-month period from October 1 in any year to the following September 30,
inclusive, shall not exceed 2,313 metric tons (articles the product of Mexico shall not be permitted or included under this quantitative
limitation and no such articles shall be classifiable therein).
2. The aggregate quantity of chocolate containing over 5.5 percent by weight of butterfat (excluding articles for consumption at
retail as candy or confection), the foregoing entered under subheadings 1806.20.24, 1806.32.04 and 1806.90.15 in any calendar
year shall not exceed 26,167,700 kilograms (articles the product of Mexico shall not be permitted or included under the
aforementioned quantitative limitation and no such articles shall be classifiable therein).
Of the quantitative limitations provided for in this note, the countries listed below shall have access to not less than the quantities
specified below:
Quantity
(kg)
Ireland 4,286,491
United Kingdom 3,379,297
Netherlands 45,359
Australia 2,000,000
New Zealand 1
3. The aggregate quantity of chocolate and low fat chocolate crumb containing 5.5 percent or less by weight of butterfat (excluding
articles for consumption at retail as candy or confection), the foregoing entered under subheadings 1806.20.34, 1806.20.85,
1806.32.14 and 1806.90.25 in any calendar year shall not exceed 2,122,834 kilograms (articles the product of Mexico shall not
be permitted or included under the aforementioned quantitative limitation and no such articles shall be classifiable therein).
Of the quantitative limitations provided for in this note, the countries listed below shall have access to not less than the quantities
specified below:
Quantity
(kg)
Ireland 1,700,988
United Kingdom 421,845
New Zealand 1
Statistical Note
1. The unit of quantity "kg cmsc" (kilograms cows' milk solids content) includes all cows' milk components other than water.
Harmonized Tariff Schedule of the United States Revision 29 (2025)
Annotated for Statistical Reporting Purposes
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Section notes
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;
PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER
NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE
HUMAN BODY
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Note
1. In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition
of a binder in a proportion not exceeding 3 percent by weight.
Additional U.S. Notes
1. In this section the term "canned" means preserved in airtight containers by heat processing to destroy or inactivate micro-organisms
and enzymes that otherwise could cause spoilage.
2. For the purposes of this section, unless the context otherwise requires--
(a) the term "percent by dry weight" means the sugar content as a percentage of the total solids in the product;
(b) The term "capable of being further processed or mixed with similar or other ingredients" means that the imported product is
in such condition or container as to be subject to any additional preparation, treatment or manufacture or to be blended or
combined with any additional ingredient, including water or any other liquid, other than processing or mixing with other
ingredients performed by the ultimate consumer prior to consumption of the product;
(c) the term "prepared for marketing to the ultimate consumer in the identical form and package in which imported" means that
the product is imported in packaging of such sizes and labeling as to be readily identifiable as being intended for retail sale
to the ultimate consumer without any alteration in the form of the product or its packaging; and
(d) the term "ultimate consumer" does not include institutions such as hospitals, prisons and military establishments or food
service establishments such as restaurants, hotels, bars or bakeries.
Harmonized Tariff Schedule of the United States Revision 29 (2025)
Annotated for Statistical Reporting Purposes
IV-2
Harmonized Tariff Schedule of the United States Revision 29 (2025)
Annotated for Statistical Reporting Purposes