Cocoa Butter Equivalent
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1517100000 | 0.0% | CN | US | 官方文档 |
| 1517902080 | 25.5% | CN | US | 官方文档 |
| 1806206000 | 19.5% | CN | US | 官方文档 |
| 1806209900 | 26.0% | CN | US | 官方文档 |
| 1516201000 | 25.2% | CN | US | 官方文档 |
商品图片
AI分析
🍫 Cocoa Butter Equivalent (CBE) – HS Code Classification & US Customs Clearance Guide (2026)
🌐 HS Code Reference & Customs Clearance Strategy | 2026 Latest Tariff Analysis | Professional Compliance Guide
📌 I. Product Definition & Classification: What is "Cocoa Butter Equivalent"?
Cocoa Butter Equivalent (CBE) refers to vegetable fats or oils derived from sources other than cocoa beans (such as shea, illipe, sal, or paraiba fats) that are chemically and physically similar to cocoa butter. They are primarily used as partial or total substitutes for cocoa butter in chocolate manufacturing and confectionery to reduce costs or modify texture.
In international trade, CBEs are classified based on their material composition (vegetable fats/oils) and degree of processing (whether they are refined, blended, or formulated into specific edible mixtures).
⚠️ Critical Distinction:
- If the product is a raw or refined vegetable fat (e.g., refined shea butter) → It falls under Chapter 15 (Animal/Vegetable Fats and Oils).
- If the product is a mixture or preparation designed specifically as a chocolate substitute or confectionery ingredient → It may fall under Chapter 18 (Cocoa and Cocoa Preparations) or Chapter 1517 (Edible Fats and Oils).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Key Classification Logic | Total Tax Rate (US/CN) |
|---|---|---|---|
1517.10.00.00 |
Edible mixtures or preparations of fats or oils (or fractions of different fats/oils) | Belongs to vegetable fat/oil-based edible mixtures or preparations. Fits the definition regarding material (fat/oil components). | 12.3¢/kg + 17.5% |
1517.90.20.80 |
Other edible fats and oils and their fractions (Artificial mixtures of fats) | Product belongs to grease products; fits the material attribute of artificial mixed fats. "Equivalent" usually involves chemical reorganization of fatty acids, consistent with artificial mixed fats. | 25.5% |
1516.20.10.00 |
Vegetable fats and oils and their fractions (Partially or totally hydrogenated, inter-esterified, re-esterified, elaidinized) | Based on material inference, CBE belongs to vegetable oil category. Fits the scope of vegetable oils and their fractions. | 25.2% |
1806.20.60.00 |
Chocolate and other food preparations containing cocoa, in blocks, slabs or bars | CBE in name/logic is a vegetable fat product containing cocoa-like properties. Satisfies the classification feature of "non-cocoa butter vegetable fat content." Matches chocolate and other cocoa-containing food classifications. | 19.5% |
1806.20.99.00 |
Other chocolate and other food preparations containing cocoa | Product is CBE, belongs to cocoa-containing preparations. Form matches: although form is unspecified, common sense infers it is a food preparation containing cocoa components, fitting the "other preparations" category. | 26.0% |
🔍 Key Reminder:
- Chapter 15 Codes (1517, 1516): Focus on the material (it is a fat/oil). If the CBE is sold as a bulk fat ingredient without specific "confectionery" branding, these codes are often preferred. - Chapter 18 Codes (1806): Focus on the end-use (it is a chocolate substitute). If the product is explicitly marketed as a "chocolate substitute" or contains significant cocoa-derived components (like cocoa powder), Chapter 18 may apply. - Misclassification Risk: Declaring a raw vegetable fat as a "chocolate preparation" can lead to duties, but declaring a prepared mixture as a "raw fat" may also raise flags regarding product identity.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 1517.10.00.00 – Edible Mixtures/Preparations (Fat-based)
| Item | Content |
|---|---|
| Base Duty | 12.3¢/kg (Specific Duty) |
| Section 301 Surcharge | +7.5% (Ad Valorem) |
| Section 122 Tariff | +10% (Ad Valorem) |
| Total Tax Rate | 12.3¢/kg + 17.5% |
| Tax Calculation | (CIF Value × 17.5%) + (Weight in kg × $0.123) |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:1517.10.00.00 → SECTION301:7.5% → SECTION122:10% |
📌 Explanation:
- This code attracts a mixed duty structure: a specific charge per kilogram PLUS an ad valorem percentage. - The 7.5% is the standard Section 301 tariff for Chinese-origin goods in this category. - The 10% is the Section 122 tariff (often applicable to certain agricultural/food imports from China). - Total Effective Burden: High, especially for high-volume, low-value shipments where the per-kg fee accumulates.
🎯 2. 1517.90.20.80 – Artificial Mixed Fats (Other)
| Item | Content |
|---|---|
| Base Duty | 8.0% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 25.5% |
| Tax Calculation | CIF Value × 25.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:1517.90.20.80 → SECTION301:7.5% → SECTION122:10% |
📌 Note:
- If customs determines the CBE is an "artificial mixture" rather than a simple fat blend, this rate applies. - 25.5% is a significant ad valorem rate, impacting profit margins more severely than specific duties if the CIF value is high.
🎯 3. 1516.20.10.00 – Hydrogenated/Interesterified Vegetable Fats
| Item | Content |
|---|---|
| Base Duty | 7.7% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 25.2% |
| Tax Calculation | CIF Value × 25.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:1516.20.10.00 → SECTION301:7.5% → SECTION122:10% |
📌 Note:
- CBEs are often chemically modified (hydrogenated or interesterified) to match cocoa butter's melting point. This classification reflects that processing. - Slightly lower than1517.90but still high.
🎯 4. 1806.20.60.00 – Chocolate Substitutes / Cocoa Preparations (Specific)
| Item | Content |
|---|---|
| Base Duty | 2.0% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 19.5% |
| Tax Calculation | CIF Value × 19.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:1806.20.60.00 → SECTION301:7.5% → SECTION122:10% |
📌 Advantage:
- Lowest Base Duty (2.0%) among all options. - If the product is clearly defined as a "chocolate substitute" with specific cocoa-related characteristics, this code offers the lowest total tax rate (19.5%). - Strategy: Ensure product labeling and specs highlight "cocoa" or "chocolate substitute" attributes to justify this classification.
🎯 5. 1806.20.99.00 – Other Cocoa Preparations (Miscellaneous)
| Item | Content |
|---|---|
| Base Duty | 8.5% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 26.0% |
| Tax Calculation | CIF Value × 26.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:1806.20.99.00 → SECTION301:7.5% → SECTION122:10% |
📌 Warning:
- This is the highest total tax rate (26.0%). - Use only if the product doesn't fit the specific "cocoa fat content" criteria of1806.20.60.00but still falls under cocoa preparations. - Avoid this code if1806.20.60.00or any Chapter 15 code is applicable.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Essential)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Detailed composition: % of shea/illipe/sal fat, % cocoa butter (if any), processing method (hydrogenated/refined). |
| ✅ Formula/Ingredients List | ✔️ | Must explicitly state "Vegetable Fats" or "Cocoa Butter Equivalent." |
| ✅ Product Photos | ✔️ | Clear images of packaging, label, and product form (powder, block, liquid). |
| ✅ Commercial Invoice | ✔️ | Must accurately describe product as "Cocoa Butter Equivalent" or "Vegetable Fat Substitute." Avoid vague terms like "Food Ingredient." |
| ✅ Certificate of Origin | ✔️ | Essential for determining Section 301/122 applicability. |
| ✅ Third-Party Lab Test | ✔️ | Recommended to prove composition (e.g., SFA/UA profile) to support HS Code classification. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Be Specific on Material, Highlight Use Case, Match HS Code to Reality!"
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Pure Vegetable Fat (Shea/Illipe) | 1517.10.00.00 or 1516.20.10.00 |
Declare as "Chocolate" → Risk of rejection |
| Prepared CBE Blend for Chocolate Making | 1806.20.60.00 |
Declare as "Raw Fat" → May face scrutiny if highly processed |
| Bulk CBE Powder | 1806.20.99.00 (if cocoa-linked) or 1517 |
Vague "Food Additive" → High audit risk |
| Any CBE from China | Include "Made in China" clearly | Hide origin → Penalties |
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| OEM Custom Blends | Provide client order + formula. If custom blend has specific cocoa ratio, argue for 1806.20.60.00 (19.5% rate) for savings. |
| High-Cocoa CBE | If > certain % cocoa is present, Chapter 18 is mandatory. Use 1806.20.60.00 if possible. |
| Pure Vegetable Fat | If no cocoa components, Chapter 15 is correct. Compare 1517.10 (Specific+Ad Valorem) vs 1517.90 (Pure Ad Valorem) based on CIF vs Weight. |
| Section 122 Applicability | Verify if Section 122 (10%) is currently active for your specific origin and date of import. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Impact | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 1517.10.00.00 or 1806.20.60.00 |
19.5% – 25.5% (High) | FDA + FSMA Compliance | Only market with significant Section 301/122 surcharges. |
| 🇨🇳 China | 1517.10.00.00 |
~5-10% | GB Standards | No surcharges. |
| 🇪🇺 EU | 1517.10.00.00 |
0-15% | EU Food Safety | No surcharges. |
| 🇬🇧 UK | 1517.10.00.00 |
0-15% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most expensive market for CBE due to Section 301 (7.5%) + Section 122 (10%) tariffs. - Total duty can exceed 25%, significantly impacting cost. - Chapter 18 (1806.20.60.00) may offer the lowest rate (19.5%) if the product qualifies as a cocoa preparation.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying CBE as "General Food Ingredient" without HS Code specificity.
👉 Consequence: Customs audit, delay, and potential misclassification penalties.
❌ Error 2: Declaring CBE as "Cocoa Butter" (HS 1804).
👉 Consequence: Prohibited/Restricted. Cocoa Butter has different quotas and strict traceability requirements. CBE is NOT Cocoa Butter.
❌ Error 3: Ignoring Section 122 and 301 tariffs.
👉 Consequence: Underpayment of duties → Back taxes + Interest + Fines.
❌ Error 4: Using vague descriptions like "Chocolate Mix" on the invoice.
👉 Consequence: CBP may reclassify to 1806.20.99.00 (26.0%) or demand additional documentation.
✅ Correct Action:
"Cocoa Butter Equivalent (CBE), Vegetable Fat Blend, For Chocolate Manufacturing, Made in China, Net Weight: XX kg, HS Code: 1806.20.60.00"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization
🎯 Remember the Mantra:
🔹 "CBE is NOT Cocoa Butter. Chapter 18 offers lower rates (19.5%) if qualified. Chapter 15 is safer for raw fats (17.5%+fee). Avoid Chapter 1517.90 (25.5%) unless necessary."
🔹 "Always declare 'Made in China'. Always calculate Section 301 + 122."
📌 Pro Tip:
If your CBE is sourced from Vietnam, Malaysia, or Indonesia, you may avoid Section 301 tariffs. However, Section 122 may still apply depending on the specific provision.
Recommend applying for a Pre-Import Ruling (PIR) with US Customs to lock in the correct HS Code and duty rate.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product formula + Apply for HS Code Pre-Ruling
🚀 Ensure your CBE passes US customs smoothly, minimizes tax burden, and maintains supply chain efficiency!
✨ Professional clearance starts with precise classification!
💼 Every cent of cost is worth precise calculation!
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