Chocolate Powder
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 1806101500 | 0.0% | CN | US | Official Doc |
| 1806103800 | 0.0% | CN | US | Official Doc |
| 1806205000 | 21.8% | CN | US | Official Doc |
| 1806909090 | 23.5% | CN | US | Official Doc |
| 2106909998 | 16.4% | CN | US | Official Doc |
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AI Analysis
π« Chocolate Powder & Cocoa Preparations: HS Code Classification & Tariff Breakdown
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is "Chocolate Powder"?
In international trade, "Chocolate Powder" is not a single homogeneous commodity. It is broadly categorized based on composition (sugar content), form (pure cocoa powder vs. prepared mix), and processing stage. Misclassification often leads to significant tariff discrepancies because the US applies different base duties and "Section 301/122" surcharges based on these nuances.
The data provided covers four primary categories within Chapter 18 (Cocoa and Cocoa Preparations) and one from Chapter 21 (Food Preparations).
β οΈ Key Distinction Points:
- Pure Cocoa Powder (with/without sugar): Falls under 1806.10. Usually taxed by weight (cents/kg) + specific surcharges.
- Chocolate Preparations/Powders: Falls under 1806.20 or 1806.90. Taxed as a percentage of value (ad valorem).
- General Food Preparations (Non-specific): Falls under 2106.90. A catch-all for mixed preparations not fitting other specific cocoa headings.
π¦ II. HS Code Classification Details (2026 Tariff Reference)
| HS Code | Product Description | Applicable Scenario | Tax Basis |
|---|---|---|---|
1806.10.15.00 |
Cocoa Powder with Added Sugar/Sweetener | Pure cocoa powder mixed with sugar or sweeteners; no other chocolate ingredients. | Weight-based: 21.7Β’/kg + 10% |
1806.10.38.00 |
Cocoa Powder Preparations (65%-90% Sugar) | High-sugar cocoa mixes; distinct from simple sweetened cocoa. Often used for baking mixes or high-end cocoa products. | Weight-based: 33.6Β’/kg + 10% |
1806.20.50.00 |
Chocolate Preparations (Powder Form) | Powdered products containing significant chocolate solids (cocoa mass/butter) beyond pure cocoa powder. | Ad Valorem: 21.8% Total |
1806.90.90.90 |
Other Chocolate & Cocoa Preparations | Final chocolate products, bars, filled chocolates, or complex preparations not listed elsewhere. | Ad Valorem: 23.5% Total |
2106.90.99.98 |
Food Preparations, Not Elsewhere Specified | Generic chocolate-flavored mixes, drink powders, or preparations that don't meet the strict definition of Chapter 18 chocolate preparations. | Ad Valorem: 16.4% Total |
π Important Note:
- 1806.10 items are taxed by weight (specific duty) rather than value. This means high-value, low-weight luxury cocoa powders may face a lower effective rate than low-value, high-weight industrial powders.
- 1806.20/90 and 2106.90 are taxed by value (ad valorem).
π° III. 2026 Detailed Tariff Rate Breakdown
β Applicable Country: United States (US)
β Origin: China (CN) (Implied by the "122 Clause" and "301" context in the tax details)
β Effective Time: Current applicable rates based on provided data
π― 1. 1806.10.15.00 β Cocoa Powder, with Added Sugar or Other Sweetening Matter
| Item | Content |
|---|---|
| Basic Tariff | 21.7Β’ / kg (Specific Duty) |
| Section 301 Tariff | 0.0% |
| "122 Clause" Surcharge | +10.0% (Ad Valorem on CIF value) |
| Total Effective Tax | 21.7Β’/kg + 10% of Value |
| Tax Calculation | (Weight in kg Γ $0.217) + (CIF Value Γ 10%) |
| De Minimis Exemption | β No (De minimis does not apply to specific duties or Section 301/122 surcharges) |
| Legal Basis Path | HTSUS:1806.10.15 β Section 301 Footnote β 122 Clause Order |
π Explanation:
- This is the standard rate for sweetened cocoa powder.
- The 10% "122 Clause" is a critical surcharge added on top of the basic specific duty. It applies to the value of the goods, not the weight.
- Warning: If you import 1,000kg of high-value truffle cocoa powder ($50/kg), the tax is:(1000 * $0.217) + ($50,000 * 10%) = $217 + $5,000 = $5,217. The ad valorem surcharge dominates.
π― 2. 1806.10.38.00 β Cocoa Powder Preparations (Sugar Content 65%-90%)
| Item | Content |
|---|---|
| Basic Tariff | 33.6Β’ / kg (Specific Duty) |
| Section 301 Tariff | 0.0% |
| "122 Clause" Surcharge | +10.0% (Ad Valorem on CIF value) |
| Total Effective Tax | 33.6Β’/kg + 10% of Value |
| Tax Calculation | (Weight in kg Γ $0.336) + (CIF Value Γ 10%) |
| De Minimis Exemption | β No |
| Legal Basis Path | HTSUS:1806.10.38 β Section 301 Footnote β 122 Clause Order |
π Explanation:
- This applies to cocoa preparations with high sugar content (65-90%). The higher specific duty (33.6Β’ vs 21.7Β’) reflects the higher sugar content.
- The 10% value surcharge remains the same.
- Optimization Tip: For high-volume, low-value bulk sugar-cocoa mixes, the specific duty dominates. For high-value artisanal mixes, the 10% value tax dominates.
π― 3. 1806.20.50.00 β Chocolate Preparations, in Powder, Paste, Block, or Other Solid Forms
| Item | Content |
|---|---|
| Basic Tariff | 4.3% (Ad Valorem) |
| Section 301 Tariff | +7.5% |
| "122 Clause" Surcharge | +10.0% |
| Total Effective Tax | 21.8% |
| Tax Calculation | CIF Value Γ 21.8% |
| De Minimis Exemption | β No |
| Legal Basis Path | HTSUS:1806.20.50 β Section 301 Footnote β 122 Clause Order |
π Explanation:
- This is for chocolate-based powders (not just cocoa powder), likely containing cocoa butter or chocolate mass.
- Base rate is higher (4.3%) compared to pure cocoa powder (specific duty), plus 7.5% Section 301 and 10% 122 Clause.
- Total 21.8% is significantly higher than the pure cocoa powder value surcharge alone.
π― 4. 1806.90.90.90 β Other Chocolate and Chocolate Preparations
| Item | Content |
|---|---|
| Basic Tariff | 6.0% (Ad Valorem) |
| Section 301 Tariff | +7.5% |
| "122 Clause" Surcharge | +10.0% |
| Total Effective Tax | 23.5% |
| Tax Calculation | CIF Value Γ 23.5% |
| De Minimis Exemption | β No |
| Legal Basis Path | HTSUS:1806.90.90 β Section 301 Footnote β 122 Clause Order |
π Explanation:
- A catch-all for chocolate products not fitting other specific headings (e.g., filled bars, complex confections).
- Highest ad valorem rate at 23.5%.
- Risk: Misclassifying a simple chocolate bar here instead of a more specific code could result in overpayment, but misclassifying a complex preparation as 2106 could lead to penalties.
π― 5. 2106.90.99.98 β Food Preparations, Not Elsewhere Specified
| Item | Content |
|---|---|
| Basic Tariff | 6.4% (Ad Valorem) |
| Section 301 Tariff | 0.0% |
| "122 Clause" Surcharge | +10.0% |
| Total Effective Tax | 16.4% |
| Tax Calculation | CIF Value Γ 16.4% |
| De Minimis Exemption | β No |
| Legal Basis Path | HTSUS:2106.90.99 β Section 301 Footnote β 122 Clause Order |
π Explanation:
- This is the lowest total rate (16.4%) among the ad valorem options.
- Crucial: This applies only if the product is not considered a "chocolate preparation" under Chapter 18.
- Use Case: Generic drink mixes with small amounts of cocoa, or non-chocolate flavored preparations.
- Risk: Customs may reclassify this as Chapter 18 if cocoa content is significant, leading to higher taxes and penalties.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: Cocoa Content, Sugar Content %, Fat Content, Form (Powder/Paste). |
| β Ingredient List | βοΈ | Critical for distinguishing between Cocoa Powder (1806) and Chocolate Preparation (1806.20/90) or Food Prep (2106). |
| β Product Photos | βοΈ | Show packaging, label, and product texture. Distinguish between "Cocoa Powder" and "Chocolate Drink Mix." |
| β Commercial Invoice | βοΈ | Must match HS Code description exactly. Avoid vague terms like "Chocolate Stuff." |
| β Certificate of Origin | βοΈ | Required for determining Section 301/122 applicability. |
| β FCC/USDA Compliance (if applicable) | βοΈ | For food products, ensure FDA registration and proper labeling. |
β 2. Classification Strategy (Key Mnemonics)
π₯ βSugar Dictates 1806.10, Chocolate Base Dictates 1806.2/90, Generic Mix Dictates 2106.β
| Scenario | Correct HS Code | Reason |
|---|---|---|
| Pure Cocoa + Sugar | 1806.10.15.00 |
Specific duty applies. Lowest value surcharge (10%). |
| High Sugar Cocoa Mix (65-90%) | 1806.10.38.00 |
Specific duty applies. Higher weight tax. |
| Powdered Chocolate (with cocoa butter) | 1806.20.50.00 |
Ad valorem. Higher total rate (21.8%). |
| Chocolate Bars/Complex Confections | 1806.90.90.90 |
Ad valorem. Highest total rate (23.5%). |
| Generic Drink Mix (low cocoa) | 2106.90.99.98 |
Ad valorem. Lowest total rate (16.4%) if correctly classified. |
β 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Low-Value Samples | β No De Minimis: Even samples under $800 are subject to the 10% "122 Clause" and basic duties. |
| High Sugar Content | If sugar > 90%, it may fall under 1702 (Sugars), not 1806. Check sugar content carefully! |
| "Chocolate Flavor" vs. "Chocolate" | If the product is not derived from cocoa beans (e.g., artificial flavoring), it may be 2106.90.99.98 or even 3301 (Essential Oils/Extracts). Avoid Chapter 18 if no real cocoa is present. |
| Section 301 vs. 122 Clause | 1806.10 items have 0% Section 301 but 10% 122 Clause. 1806.20/90 have 7.5% Section 301 and 10% 122 Clause. |
π V. Global Market Clearance Comparison (2026 Update)
| Country/Region | Recommended HS Code | Approx. Tariff (China Origin) | Key Certifications | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 1806.10.15.00 (for cocoa powder) |
21.7Β’/kg + 10% | FDA, FSMA | Highest scrutiny on sugar content. |
| πͺπΊ EU | 1806.10 |
~2.5% + VAT | EFSA, Organic Cert. | No Section 301/122 surcharges. |
| π¨π³ China | 1806.10 |
~20% (Import Duty) | CIQ | High import duties for cocoa preparations. |
| π¬π§ UK | 1806.10 |
~20% + VAT | FSA | Post-Brexit regulations apply. |
π Conclusion:
- USA is the most complex market due to the layered "122 Clause" and "Section 301" tariffs.
- Accurate ingredient declaration is critical to avoid reclassification penalties.
π VI. Common Errors & Pitfall Guide (Lessons from the Field)
β Error 1: Classifying Chocolate Drink Mix (with milk solids and cocoa) as 1806.10 (Pure Cocoa Powder).
π Consequence: Customs will reclassify to 1806.20 or 2106, charging 21.8% or 16.4% instead of the specific duty. Back taxes + penalties!
β Error 2: Ignoring the 10% "122 Clause" on 1806.10 items.
π Consequence: Underpayment of duties. Since the basic duty is weight-based, the 10% value surcharge is an "hidden" cost that can significantly impact high-value shipments.
β Error 3: Using 2106.90.99.98 for High-Cocoa Content products to save tax.
π Consequence: Customs will detect high cocoa content and reclassify to Chapter 18. 16.4% vs 21.8% is a small gap, but the penalty for misclassification is severe.
β Error 4: Assuming De Minimis applies to small samples.
π Consequence: All samples from China are subject to duties. Even a 100g sample of cocoa powder will incur the 21.7Β’/kg rate + 10% surcharge.
β Correct Approach:
"Cocoa Powder, Sweetened, 100% Pure Cocoa with Sugar, No Milk Solids, Powder Form, FDA Compliant"
β Use1806.10.15.00
π― VII. Conclusion: Precision in Classification Saves Money!
π― Remember the Mantra:
πΉ βCocoa Powder = Weight + 10% Valueβ
πΉ βChocolate Prep = 21.8%-23.5% Valueβ
πΉ βGeneric Mix = 16.4% Value (If Safe)β
πΉ βNo De Minimis for China Origin!β
π Pro Tip:
If your product is borderline between
1806.10(Cocoa Powder) and1806.20(Chocolate Prep), provide lab analysis reports to Customs Broker before shipment. Request an Advance Ruling if the shipment value is high.
π£ Immediate Action:
π Consult a Licensed Customs Broker with food experience.
π Provide Full Ingredient List & Sugar %.
π Ensure FDA Registration & FSMA Compliance are in place.
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percentage Point of Tariff Difference Impacts Your Bottom Line!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.