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CN → US
HS Code Tariff Rate Origin Destination Doc
1805000000 0.0% CN US Official Doc

AI Analysis

🍫 Cocoa Powder, Not Containing Added Sugar (Unsweetened Cocoa)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Is "Unsweetened Cocoa Powder"?

Cocoa powder is a solid product obtained from cocoa liquor by removing part or all of the cocoa butter. It is the foundational ingredient for chocolate manufacturing, baking, and beverage preparation. In international trade, the distinction between sweetened and unsweetened cocoa powder is critical, as it drastically changes the HS Code and tax liability.

1. Unsweetened Cocoa Powder (The Product in Question)
- Definition: Cocoa powder with 0% added sugar, honey, or other sweetening matter.
- Key Characteristic: It retains the natural bitterness of cocoa. The fat content (cocoa butter) may vary (full-fat vs. defatted), but the defining factor is the absence of sweeteners.
- Common Uses: Baking, professional chocolate making, cocoa beverages (mixed with milk/sugar later).

⚠️ Critical Distinction:
- If sugar is added (even in small amounts) → It is classified as chocolate preparations (Chapter 17), NOT Chapter 18.
- If it is "drink mix" with added milk solids and sugar → It falls under 1901 (Food preparations of flours, farinaceous products, milk).
- Only pure cocoa powder without any sweetener qualifies for 1805.00.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority)

HS Code Product Description Applicable Scenario Sweetener Content
1805.00.00.00 Cocoa powder, not containing added sugar or other sweetening matter Pure cocoa powder (defatted or full-fat), baking cocoa, professional grade None (0%)
1704.90.00.00 Other chocolate and other food preparations containing cocoa Chocolate bars, candies, sweetened cocoa mixes ✅ Yes
1901.90.00.00 Food preparations not containing cocoa or containing <5% cocoa Instant drink mixes with sugar/milk additives ✅ Yes
1806.10.00.00 Cocoa powder containing added sugar or other sweetening matter "Hot chocolate" mixes, sweetened baking cocoa ✅ Yes

🔍 Key Reminder:
- HS Code 1805.00.00.00 is the ONLY correct code for UNSWEETENED cocoa powder.
- Even if the cocoa powder is "de-fatted" (reduced butter content), as long as no sugar is added, it remains in 1805.
- Misclassifying unsweetened cocoa as a "chocolate product" (1806) or "food preparation" (1901) will lead to customs delays, fines, or re-export.


💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: November 10, 2025 (and subsequent imports)

🎯 1. 1805.00.00.00 —— Unsweetened Cocoa Powder

Item Content
Base Tariff Rate 0% (ad valorem)
USITC Supplementary Duty +25% (from USITC Footnote 9903.88.01)
IEEPA Supplementary Duty +10% (针对中国/香港产品, effective from 2025-11-10)
Total Tariff Rate 35%
Tax Calculation CIF Value × 35%
De Minimis Eligibility Denied (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.25IEEPA:9903.01.24USITC:1805.00.00.00FOOTNOTE:9903.88.01

📌 Explanation:
- "USITC Supplementary Duty 25%": Originates from Section 301 of the Trade Act of 1974, targeting specific Chinese goods.
- "IEEPA 10%": Under the International Emergency Economic Powers Act, additional tariffs are imposed on Chinese-origin products.
- Combined Rate of 35%: This is a significant cost factor. While the base duty is 0%, the additive duties make importing unsweetened cocoa powder from China expensive.
- No De Minimis: Unlike some small packages, commercial shipments of cocoa powder do not qualify for the $800 de minimis exemption.


🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)

1. Required Documentation Checklist (All Mandatory)

Document Must Provide Description
Product Specification Sheet ✔️ Must explicitly state "No Sugar Added" or "0% Sweetening Matter". Include cocoa butter content (%).
Ingredients List ✔️ Must list ONLY cocoa beans/liquor. No sugar, milk powder, or flavorings.
Certificate of Analysis (COA) ✔️ Lab report confirming sugar content is 0%.
Commercial Invoice ✔️ Clearly describe as "Cocoa Powder, Unsweetened, For Manufacturing Only".
Packing List ✔️ Detail net/gross weight, package dimensions.
Certificate of Origin (CO) ✔️ Required to prove Chinese origin (and thus applicability of 35% duty).
FDA Registration ✔️ Food facility registration and prior notice for food imports.

2. Declaration Tips (Key Mantra)

🔥 "Pure Cocoa, No Sugar, HS 1805, 35% Duty!"

Scenario Correct Declaration Wrong Practice
Unsweetened Cocoa Powder HS 1805.00.00.00 Misclassifying as 1806 (Chocolate) → Higher scrutiny
Sweetened Cocoa Mix HS 1806.10.00.00 Declaring as 1805 → Customs seizure & penalty
Instant Cocoa Drink Mix HS 1901.90.00.00 Declaring as 1805 → Classification error
Cocoa Butter (Separate) HS 1522.00.00.00 Mixing cocoa powder & butter in one HS code

3. Special Case Handling

Situation Handling Advice
Partial Defatting Even if cocoa butter is reduced (e.g., 10-12% fat), if no sugar is added, it is still 1805.00.00.00. Specify "Partially Defatted" in description.
Organic Certification If organic, provide Organic Certificate. Does not change HS code, but may help with FDA priority.
Bulk vs. Retail Bulk bags (e.g., 25kg) are standard for industrial import. Ensure packaging is food-grade and sealed.
Re-export from Third Country If shipped from Mexico/Vietnam but originating in China, still subject to 35% duty if country of origin is declared as China.

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Requirements Notes
🇺🇸 USA 1805.00.00.00 35% (0% Base + 25% + 10%) FDA Prior Notice High duty due to trade war policies
🇨🇳 China 1805.00.00.00 5% CIQ (China Inspection) Standard import duty
🇪🇺 EU 1805.00.00.00 3.6% EU Food Safety Standards No major trade war surcharges
🇬🇧 UK 1805.00.00.00 3.6% UK Food Standards Agency Post-Brexit independent tariff
🇯🇵 Japan 1805.00.00.00 2.3% FSC (Food Safety) Low duty, high quality standards

📌 Conclusion:
- The US has the highest effective tariff rate (35%) for unsweetened cocoa powder from China.
- EU, UK, and Japan have significantly lower rates (~2-4%).
- Cost Implication: If your target market is the US, the 35% duty must be factored into pricing. Consider sourcing from non-China origins (e.g., Indonesia, Ghana) if possible to avoid IEEPA/301 duties.


📌 VI. Common Errors & Pitfall Avoidance (Lessons Learned)

Error 1: Declaring "Cocoa Powder" without specifying "Unsweetened"
👉 Consequence: Customs may assume it's sweetened and misclassify, leading to penalties. Always specify "0% Sugar" in description.

Error 2: Confusing "Cocoa Butter" with "Cocoa Powder"
👉 Consequence: Cocoa Butter is 1522.00.00.00. Misclassifying leads to valuation errors and duty miscalculation.

Error 3: Ignoring the IEEPA 10% Surcharge
👉 Consequence: Underestimating landed cost by 10%. Your profit margin could be wiped out.

Error 4: Using "Chocolate Mix" as Product Name for Unsweetened Powder
👉 Consequence: FDA may flag as "misbranded food product". Use technical name: "Cocoa Powder, Unsweetened".

Correct Practice:

"Cocoa Powder, Unsweetened, Natural, 10% Fat Content, For Industrial Use Only, No Added Sugar, Model XYZ, FDA Registered Facility"


🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!

🎯 Remember the Mantra:

🔹 "Unsweetened = HS 1805, 35% Duty, No De Minimis!"
🔹 "Sugar Added = HS 1806/1901, Different Rules!"


📌 Pro Tip:
If your cocoa powder is originating from Indonesia, Ivory Coast, or Ghana, you may avoid the 10% IEEPA surcharge and potentially the 25% USITC duty (depending on specific trade agreements and rulings).
Recommendation:
1. Apply for a Pre-Ruling with US CBP if unsure about classification.
2. Verify Origin Certificates meticulously.
3. Factor 35% duty into your US import cost model.


📣 Immediate Action:

📞 Contact a Licensed Customs Broker + Provide COA + Apply for FDA Prior Notice
🚀 Ensure your cocoa powder clears customs smoothly, avoids seizure, and maximizes your profit margin!


Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Matters!

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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
  • Heading (4 digits) — More specific grouping within the chapter
  • Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
  • National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
  • General rate — Applied to countries without trade agreements
  • Trade remedy duties — 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.