Pure cocoa butter
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 1804000000 | 17.5% | CN | US | Official Doc |
| 3301905000 | 17.5% | CN | US | Official Doc |
| 3301901050 | 21.3% | CN | US | Official Doc |
| 1515908190 | 20.7% | CN | US | Official Doc |
| 1515906000 | 19.8% | CN | US | Official Doc |
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AI Analysis
π« Pure Cocoa Butter (Cocoa Butter, Fat and Oil)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Customs Strategy
π I. Product Definition and Classification: What is "Pure Cocoa Butter"?
Pure Cocoa Butter, scientifically known as Theobroma cacao fat, is the natural vegetable fat extracted from cocoa beans. In international trade, it is classified under Chapter 18 (Cocoa and preparations thereof). It is a high-value ingredient widely used in: 1. Confectionery: Chocolate manufacturing (provides smooth texture and melting point). 2. Cosmetics: Skincare, lip balms, and lotions (emollient properties). 3. Pharmaceuticals: Suppository bases.
β οΈ Key Distinction:
- If it is pure cocoa butter (refined or unrefined, but not chemically modified) β It falls under HS Code 1804.00.00.00.
- If it is a blend with other vegetable oils (e.g., palm kernel oil) or chemically modified (hydrogenated, interesterified) β It may fall under Chapter 15 (Edible Fats/Oils) or 1515.90.81.90.
- Crucial: This guide assumes 100% Pure Cocoa Butter as per the user input.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Chemical Modification Status |
|---|---|---|---|
1804.00.00.00 |
Cocoa butter, fat and oil | Pure cocoa butter for chocolate, cosmetics, or pharma | β Not Chemically Modified |
1515.90.60.00 |
Jojoba oil and its fractions | Excluded β Cocoa butter is NOT jojoba oil | N/A |
1515.90.81.90 |
Other fixed vegetable oils (e.g., blends) | Excluded β Only if mixed with other fats | β Not Chemically Modified |
3301.90.50.00 |
Essential oils (terpeneless) | Excluded β Cocoa butter is a fixed fat, not an essential oil | N/A |
3301.90.10.50 |
Extracted oleoresins | Excluded β Oleoresins are extracts using solvents, not pure pressed fats | N/A |
π Critical Note:
- Chapter 18 vs. Chapter 15: While Chapter 15 covers "Vegetable Oils," Cocoa Butter has a specific dedicated heading (18.04) because it is derived from cocoa beans (Chapter 18 commodity).
- Do NOT classify pure cocoa butter under1515.90.81.90(Other Vegetable Oils) unless it is mixed with other oils. Misclassification can lead to significant tax discrepancies and audits.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 1804.00.00.00 ββ Cocoa Butter, Fat and Oil
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Additional Tariff (Section 301) | +7.5% (Additional Duty) |
| Total Tariff Rate | 7.5% |
| Tax Calculation | CIF Value Γ 7.5% |
| De Minimis Exemption Eligible | β Yes (For small packages under $800, generally exempt from duties, but subject to other regulations) |
| Legal Basis Path | USITC:1804.00.00.00 β Section 301 Footnote: 7.5% |
π Explanation:
- Base Rate: Cocoa butter has a standard US MFN (Most Favored Nation) duty of 0%. This is a benefit for many agricultural/fat imports.
- Section 301 Additional Duty: As a product of China, it is subject to an additional 7.5% tariff under the US Trade Representative (USTR) Section 301 actions.
- No IEEPA 10%: Unlike some electronics or tech components, cocoa butter is not currently subject to the additional 10% IEEPA tariff listed in the example data for other categories.
- Total Burden: 7.5% is relatively low compared to other Chinese imports (e.g., electronics at 25-45%).
π οΈ IV. Customs Clearance Practical Advice (Field Avoidance Guide)
β 1. Required Documentation List (Non-negotiable)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state "100% Pure Cocoa Butter," origin of beans, and extraction method (cold-pressed/expeller). |
| β Certificate of Origin (CO) | βοΈ | To prove origin. If non-China origin (e.g., CΓ΄te d'Ivoire), may avoid Section 301 tariffs. |
| β Commercial Invoice | βοΈ | Clearly describe as "Cocoa Butter, Fat and Oil" β NOT "Chocolate Ingredient" or "Cosmetic Base" only. |
| β Free Sale Certificate | βοΈ | Required for cosmetic/pharma grade imports. |
| β FDA Prior Notice | βοΈ | Mandatory for food/cosmetic ingredients imported into the US. |
| β SDS (Safety Data Sheet) | βοΈ | For safe handling and customs hazard assessment. |
β 2. Declaration Tips (Key Mantra)
π₯ "Pure Fat, Not Oil Blend, Chapter 18, Zero Base Rate!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| 100% Pure Cocoa Butter | HS: 1804.00.00.00Name: "Cocoa Butter" |
Mislabel as "Vegetable Oil" β HS: 1515.90.81.90 β 3.2% Base + 7.5% Add-on = 10.7% (Higher cost!) |
| Cocoa Butter Blend (e.g., with Shea Butter) | HS: 1515.90.81.90 |
Label as "Pure Cocoa Butter" β Customs Fraud Risk + Penalties |
| Hydrogenated Cocoa Butter | HS: 1515.90.81.90 (Chemically Modified) |
Label as "Unmodified" β Severe Penalty for false declaration |
| Cocoa Powder + Butter Mix | HS: 1806.31/32 (Chocolate Preparations) |
Label as "Cocoa Butter" β Misclassification |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Non-China Origin (e.g., Ghana, Indonesia) | Excellent Opportunity! These origins typically avoid Section 301 tariffs. Total duty remains 0%. Get CO ASAP. |
| Cosmetic Grade vs. Food Grade | Both fall under 1804.00.00.00. However, Food Grade requires FDA Prior Notice; Cosmetic Grade may need additional labeling compliance. |
| Fractionated Cocoa Butter | Still generally under 1804.00.00.00 if physically separated but not chemically modified. |
| Bulk vs. Retail | Bulk shipments need more rigorous FDA food safety audits (FSMA). |
π V. Global Market Comparison for Cocoa Butter (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 1804.00.00.00 |
7.5% | FDA Prior Notice, FSMA | Low base rate, but Section 301 applies |
| π¨π³ China | 1804.00.00.00 |
8.0% | CCC (if applicable), CIQ | Standard import tariff |
| πͺπΊ EU | 1804.00.00 |
0% | REACH, Kosher/Halal (often required) | Zero Duty! Highly competitive market |
| π¬π§ UK | 1804.00.00 |
0% | UKCA, Food Standards Agency | Post-Brexit trade deals may offer better terms |
| π―π΅ Japan | 1804.00.00 |
2.7% | FSCA (Food Sanitation Act) | Low duty, high quality standards |
π Conclusion:
- USA: 7.5% total. Still reasonable, but higher than EU/UK.
- EU/UK: 0% Duty. If sourcing from China and exporting to EU, consider direct shipment or transshipment via non-tariff countries (check rules of origin carefully).
- Key Advantage: The base tariff is 0%, so the only cost driver is the 7.5% additional duty.
π VI. Common Errors & Pitfalls (Blood Lessons)
β Error 1: Declaring Cocoa Butter as "Vegetable Oil" (1515.90.81.90)
π Consequence: Higher Base Tariff (3.2% vs 0%) β Unnecessary cost increase. Plus, customs may flag it for Chapter 18 mismatch.
β Error 2: Ignoring Section 301
π Consequence: Paying only 0% base tariff but missing the 7.5% additional duty β Audit, Back Taxes, and Penalties.
β Error 3: Confusing "Cocoa Butter" with "Cocoa Powder"
π Consequence: Cocoa Powder is 1805.00.00.00 (Tariff 1.5% + 7.5% = 9%). Wrong HS = Wrong Duty.
β Error 4: Chemical Modification Mislabeling
π If the butter is hydrogenated (hardened), it is chemically modified and moves to Chapter 15 (1515.90.81.90). Do not declare chemically modified butter as pure (1804.00.00.00).
β Correct Practice:
"Cocoa Butter, Pure, Unrefined, Cold-Pressed, 100% Natural, Non-Modified, For Chocolate Manufacturing, FDA Registered Facility"
π― VII. Conclusion: Precision in Classification Saves Costs!
π― Remember the Mantra:
πΉ "Pure Cocoa Butter = HS 1804.00.00.00"
πΉ "Base 0%, Add-on 7.5%, Total 7.5%"
πΉ "Non-China Origin = 0% Total Duty! Exploit this!"
πΉ "Not Chocolate, Not Blend, Just Fat!"
π Pro Tip:
If your cocoa butter is sourced from West Africa (CΓ΄te d'Ivoire, Ghana) or South America (Ecuador, Brazil), ensure your Certificate of Origin is prominently displayed. These origins benefit from 0% total duty in the US (no Section 301). For China-origin stock, factor in the 7.5% carefully in your pricing model.
π£ Immediate Action:
π Verify Origin: China vs. Non-China
π Check Modification Status: Pure vs. Hydrogenated
π Submit FDA Prior Notice 48-72 Hours Before Arrival
π Maximize Profit by Minimizing Duty Through Origin Strategy!
β¨ Professional Clearance, Starting with Accurate Classification!
πΌ Your Cost Savings Are Hidden in the HS Code!
Customer Reviews
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.