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Harmonized System Codes • Schedule B • Harmonized Commodity Description

HS Code 99041809

Chocolate with over 5.5% butterfat falls under HS Code 99041809. This code is used to classify and identify specific types of products for international trade and customs purposes. Understanding the HS code for a product is crucial for importers, exporters, and customs officials to ensure proper documentation and taxation.

In this case, the chocolate with 5.5% butterfat is imported into various US states from different exporting countries. The product is categorized under subheadings 1806.20.26, 1806.20.28, 1806.32.06, and other related codes. This detailed classification helps customs authorities determine the exact type of chocolate being imported, allowing for accurate assessment of duties and taxes.

During the value safeguard period, the chocolate is entered into the country at a value below $0.20 per kilogram. This means that the importers have availed a special tariff preference program or an agreement that allows them to import the product at a reduced or exempted duty rate.

The bound or most-favored-nation (MFN) duty rate for this chocolate is 46.3 cents per kilogram. The MFN principle states that whenever a country lowers a trade barrier or opens up a market, it must do so for all its trading partners. This ensures fair and non-discriminatory treatment among trading nations.

The quantity unit for this product is kilograms (KG). This unit of measurement is used to calculate the volume and value of the imported chocolate. It is important for importers and customs officials to accurately measure the quantity to determine the appropriate duties and taxes.

Special tariff preference programs are designed to promote trade and economic cooperation between countries. These programs provide benefits such as reduced or exempted duties, streamlined customs procedures, and trade facilitation measures. Importers and exporters can take advantage of these programs to enhance their competitiveness in the global market.

When importing chocolate under HS Code 99041809, it is essential to comply with the specific requirements and regulations of the importing and exporting countries. This includes proper labeling, packaging, health and safety standards, and any additional documentation or permits that may be required.

HS Code 99041809 is used to classify chocolate with over 5.5% butterfat for international trade. Understanding this code is crucial for importers, exporters, and customs officials to ensure proper documentation, taxation, and compliance with trade regulations. Special tariff preference programs and the MFN principle play a significant role in promoting fair and equitable trade among nations.



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