HTS code for candy and chocolate (2026)
Most imported candy and chocolate falls under heading 1806 (containing cocoa) or heading 1704 (not containing cocoa). A plain unfilled chocolate bar typically enters under 1806.32.90.90 at a general rate of 6%, while most sugar candy without cocoa enters under 1704.90.35.50 at 5.6%.
The single attribute that most often moves a product to a different line is whether the item contains cocoa: if it does, it belongs in heading 1806; if it does not, it belongs in heading 1704.
Candidate HTS lines for candy and chocolate
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 1806.32.90.90 | Other (kg) Other, in blocks, slabs or bars: › Not filled: › Other: › Other Use when: Use for unfilled chocolate bars, slabs or blocks containing cocoa that are not certified organic and do not fall under a tariff-rate quota or general note 15 provision. | 6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1806.31.00.65 | Other (kg) Filled › Confectionery: › Other: Use when: Use for filled chocolate confectionery containing cocoa, not containing peanuts or peanut products, not certified organic, put up for retail sale. | 5.6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 2.8% (JP) |
| 1806.90.90.45 | Other (kg) Other: › Other: › Other: › Other: › Other › Confectionery: › Other: Use when: Use for chocolate confectionery containing cocoa that is not in block, slab or bar form and does not contain peanuts or peanut products and is not certified organic. | 6% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1704.90.35.50 | Other (kg) Other: › Confections or sweetmeats ready for consumption: › Other: › Other › Put up for retail sale: Use when: Use for sugar confectionery not containing cocoa, ready for consumption, put up for retail sale, not containing peanuts or peanut products. | 5.6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 2.8% (JP) |
| 1704.90.35.20 | Containing peanuts, peanut butter or peanut paste (kg) Other: › Confections or sweetmeats ready for consumption: › Other: › Other › Put up for retail sale: Use when: Use for sugar confectionery not containing cocoa, ready for consumption, put up for retail sale, and containing peanuts, peanut butter or peanut paste. | 5.6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 2.8% (JP) |
| 1806.31.00.41 | Containing peanuts, peanut butter or peanut paste (kg) Filled › Confectionery: Use when: Use for filled chocolate confectionery containing cocoa that contains peanuts, peanut butter or peanut paste. | 5.6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 2.8% (JP) |
| 1806.90.90.11 | Containing peanuts or peanut products (kg) Other: › Other: › Other: › Other: › Other › Confectionery: Use when: Use for chocolate confectionery containing cocoa, not in block or slab form, that contains peanuts or peanut products. | 6% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1704.10.00.00 | Chewing gum, whether or not sugar-coated (kg) Use when: Use for chewing gum, whether or not sugar-coated, not containing cocoa. | 4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 1.2% (JP) |
| 1704.90.10.00 | Candied nuts (kg) Other: › Confections or sweetmeats ready for consumption: Use when: Use for candied nuts, classified as confections or sweetmeats ready for consumption, not containing cocoa. | 4.5% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 1.35% (JP) |
| 1806.32.90.10 | Certified organic (kg) Other, in blocks, slabs or bars: › Not filled: › Other: › Other Use when: Use for unfilled chocolate bars, slabs or blocks containing cocoa that are certified organic. | 6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1806.31.00.55 | Certified organic (kg) Filled › Confectionery: › Other: Use when: Use for filled chocolate confectionery containing cocoa that is certified organic and does not contain peanuts or peanut products. | 5.6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 2.8% (JP) |
| 1704.90.25.00 | Cough drops (kg) Other: › Confections or sweetmeats ready for consumption: › Other: Use when: Use for cough drops classified as sugar confectionery not containing cocoa. | Free |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.03 Section 301 China, +25%, applies to 1704.90.35.50, 1704.90.35.20 9903.88.03 Explained: Section 301 China List 4, 25% Duty Rate
- 9903.88.15 Section 301 China, +7.5%, applies to 1806.32.90.90, 1806.31.00.65, 1806.90.90.45, 1806.31.00.41, 1806.90.90.11, 1704.10.00.00, 1704.90.10.00, 1806.32.90.10, 1806.31.00.55, 1704.90.25.00 9903.88.15 Explained: Section 301 China List 4, 7.5% Duty Rate
Each applicable Chapter 99 heading is reported as its own line beside the classification. Its duty is separate from the general rate above; most programs charge it on top, and a heading's own text says how it is assessed.
What decides the line
The first question is whether the product contains cocoa. Any chocolate or food preparation containing cocoa goes into heading 1806. Sugar confectionery with no cocoa, including white chocolate, gummies, hard candy, caramels and chewing gum, goes into heading 1704.
Within heading 1806, the classifier checks physical form. Products in blocks, slabs or bars land in 1806.32 (not filled) or 1806.31 (filled). Everything else, molded pieces, enrobed items, bite-size confectionery not in bar form, goes to 1806.90.90. Among filled confectionery, 1806.31.00.41 applies when peanuts, peanut butter or peanut paste are present; 1806.31.00.55 applies when the product is certified organic; and 1806.31.00.65 covers the remaining filled chocolate confectionery. Unfilled bars that are not certified organic use 1806.32.90.90, while certified organic unfilled bars use 1806.32.90.10.
Within heading 1704, the classifier checks product type first: chewing gum is 1704.10.00.00; candied nuts are 1704.90.10.00; cough drops are 1704.90.25.00. For all other sugar confectionery ready for consumption, the next check is packing: if put up for retail sale with peanuts or peanut products, use 1704.90.35.20; if put up for retail sale without, use 1704.90.35.50. Products not put up for retail sale use 1704.90.35.90.
Sugar content thresholds trigger separate statistical suffixes under 1704.90 for products exceeding 65 percent or 10 percent by dry weight of sugar when those products contain milk solids or fall under tariff-rate quota provisions, confirm those lines in the current HTSUS or with a licensed broker.
Common mistakes
- Classifying white chocolate under heading 1806 is wrong, white chocolate contains no cocoa solids and belongs in heading 1704 as sugar confectionery not containing cocoa.
- Filing a filled chocolate candy bar under 1806.32.90.90 (unfilled) is wrong, filled products belong under 1806.31, such as 1806.31.00.65 or 1806.31.00.41 when peanuts are present.
- Omitting the applicable Chapter 99 heading on the entry is a filing mistake, for goods from China, 9903.88.03 (adding 25%) applies to certain 1704 lines and 9903.88.15 (adding 7.5%) applies to most 1806 lines; each must be reported as a separate line.
- Using a heading 1806 code for chocolate-flavored candy that contains no actual cocoa is wrong, if cocoa is absent, the product belongs in heading 1704 regardless of color or flavor.
- Treating candied nuts as ordinary sugar candy and filing under 1704.90.35.50 is wrong, candied nuts have their own specific line, 1704.90.10.00, at a general rate of 4.5%.
Frequently asked questions
What is the HTS code for a plain milk chocolate bar?
An unfilled milk chocolate bar in block, slab or bar form typically uses 1806.32.90.90. The general rate is 6%. Many trading partners qualify for a Free rate under the special rate column; confirm your country of origin against the special rate list in the current HTSUS.
What is the HTS code for gummy bears or hard candy with no chocolate?
Gummy bears and hard candy without cocoa are sugar confectionery under heading 1704. When put up for retail sale, most fall under 1704.90.35.50 at a general rate of 5.6%. If the product is not put up for retail sale, use 1704.90.35.90 at the same 5.6% rate.
What does the Chapter 99 provision mean on my candy entry?
Chapter 99 provisions add duty on top of the regular general rate. Most 1806 chocolate lines carry 9903.88.15, which adds 7.5% for goods of China under Section 301. Several 1704 sugar candy lines carry 9903.88.03, which adds 25% for goods of China. Each applicable Chapter 99 heading must be filed as its own separate line on the entry; the additional duty is separate from and on top of the general rate.
Does chewing gum use a different code than other candy?
Yes. Chewing gum, whether or not sugar-coated, has its own line: 1704.10.00.00 at a general rate of 4%, which is lower than most other sugar confectionery lines. It also carries Chapter 99 provision 9903.88.15 (+7.5%) for goods of China.
What is the HTS code for chocolate-covered peanut candy?
A filled chocolate confectionery containing peanuts, peanut butter or peanut paste uses 1806.31.00.41 at a general rate of 5.6%. If the peanut-containing product is not filled chocolate but rather a chocolate confectionery not in bar form, use 1806.90.90.11 at a general rate of 6%.
Is the rate different for certified organic chocolate?
The general duty rate is the same for organic and non-organic chocolate, but certified organic products have dedicated statistical suffixes. Certified organic unfilled chocolate bars use 1806.32.90.10 at 6%, certified organic filled chocolate confectionery uses 1806.31.00.55 at 5.6%, and certified organic chocolate confectionery not in bar form uses 1806.90.90.25 at 6%.