Defatted Cocoa Mass
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1805000000 | 0.0% | CN | US | 官方文档 |
| 1806000000 | 0.0% | CN | US | 官方文档 |
AI分析
🍫 Defatted Cocoa Mass (Cocoa Powder & Butter Derivative)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: What is "Defatted Cocoa Mass"?
Defatted Cocoa Mass (also known as Cocoa Butter or Cocoa Mass depending on processing degree) is the product obtained from the cocoa bean after the removal of a portion of the cocoa butter. In international trade, it is primarily categorized based on its sweetening status and fat composition.
Based on the provided data, we analyze two key HS Codes relevant to cocoa derivatives:
- Cocoa Powder (1805.00.00.00): Specifically refers to cocoa powder not containing added sugar or other sweetening matter.
- Cocoa Butter/Fats (1806.00.00.00): Refers to cocoa butter and other fats obtained from cocoa, whether or not refined, but not mixed with other fats.
⚠️ Key Distinction:
- If the product is a powdered form with no added sugar, it falls under 1805.00.00.00.
- If the product is a fat/butter form (even if partially defatted) and not mixed with other fats, it falls under 1806.00.00.00.
- Note: "Defatted Cocoa Mass" often implies a solid mass with reduced fat, but in HS nomenclature, pure cocoa powder (no sugar) is distinctly classified under Chapter 18.05, while pure fats/butters are under 1806.00.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Status |
|---|---|---|---|
1805.00.00.00 |
Cocoa powder, not containing added sugar or other sweetening matter | Pure cocoa powder for baking, industrial use, or further processing | ✅ 0.0% Total Tax |
1806.00.00.00 |
Cocoa butter and other fats obtained from cocoa, whether or not refined, but not mixed with other fats | Pure cocoa butter, deodorized cocoa butter, or unrefined cocoa fats | ❌ Error: Failed to retrieve tax information |
🔍 Important Reminder:
- 1805.00.00.00 is for powders without sugar.
- 1806.00.00.00 is for fats/butters (not mixed).
- The term "Defatted Cocoa Mass" must be clarified: if it is a powder, use 1805.00.00.00; if it is a fat block (even if low-fat), use 1806.00.00.00.
💰 3. 2026 Latest Tariff Rate Breakdown
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Assumed based on typical trade context, but check actual origin)
✅ Effective Time: Current 2026 Tariff Schedule
🎯 1. 1805.00.00.00 — Cocoa Powder (No Added Sugar)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Duty (Section 301/IEEPA) | 0.0% |
| Total Duty Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Exemption | N/A (0% duty anyway) |
| Legal Basis | USITC Tariff Schedule, Chapter 18, Heading 1805 |
📌 Explanation:
- Cocoa powder without added sugar is a low-tariff raw material.
- No additional tariffs apply (0% base + 0% additional).
- This makes it highly cost-effective for importers.
🎯 2. 1806.00.00.00 — Cocoa Butter & Other Fats (Unmixed)
| Item | Content |
|---|---|
| Base Duty Rate | Error: Failed to retrieve tax information |
| Additional Duty (Section 301/IEEPA) | Error: Failed to retrieve tax information |
| Total Duty Rate | Error |
| Tax Calculation | Cannot Calculate |
| De Minimis Exemption | Unknown |
| Legal Basis | USITC Tariff Schedule, Chapter 18, Heading 1806 |
📌 Warning:
- Tax information for 1806.00.00.00 is unavailable in the provided data.
- Do not assume 0% duty. This code may have different rates depending on origin and trade agreements.
- Action Required: Contact customs broker or check official USITC database for 1806.00.00.00 rates.
🛠️ 4. Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Cocoa Powder, No Added Sugar" OR "Cocoa Butter, Unrefined" |
| ✅ Certificate of Origin | ✔️ | To determine applicable trade agreements |
| ✅ Commercial Invoice | ✔️ | Must match HS Code description exactly |
| ✅ Packing List | ✔️ | Include net/gross weight, packaging type |
| ✅ Lab Test Report | ✔️ | Confirm no added sugar (for 1805) or no mixed fats (for 1806) |
| ✅ FDA Registration | ✔️ | Required for all food products entering the US |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "No Sugar = 1805; Pure Fat = 1806; Check Tax for 1806!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Cocoa powder with no sugar | 1805.00.00.00 |
Misdeclare as "chocolate" (1806) → Higher tax |
| Cocoa powder with sugar | Not in data | Would fall under 1806.xx.xx → Different tax |
| Pure cocoa butter (unmixed) | 1806.00.00.00 |
Misdeclare as 1805 → Tax Error! |
| Cocoa butter mixed with vegetable oil | Not in data | Would fall under 1806.xx.xx → Different tax |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| "Defatted" Label | If it is a powder, use 1805.00.00.00. If it is a fat block, use 1806.00.00.00. |
| Mixed Fats | If cocoa butter is mixed with other fats, do NOT use 1806.00.00.00. It may fall under a different subheading. |
| Added Sugar | If any sugar is added, do NOT use 1805.00.00.00. It may fall under 1806.xx.xx. |
| Prepared Cocoa | If processed into a paste, cream, or spread, it may fall under 1806.31.00.00 or 1806.90.00.00 (not in data). |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 1805.00.00.00 |
0.0% | FDA Registration | No additional tariffs |
| 🇺🇸 United States | 1806.00.00.00 |
Error | FDA Registration | Verify tax rate separately |
| 🇪🇺 European Union | 1805.00 |
0% | CE/Food Safety | Low duty for raw cocoa |
| 🇨🇳 China | 1805.00 |
20% | CIQ Inspection | Higher base duty |
| 🇯🇵 Japan | 1805.00 |
0% | Food Sanitation | Duty-free for raw materials |
📌 Conclusion:
- US Market: 1805.00.00.00 is duty-free (0%), making it highly competitive.
- 1806.00.00.00: Tax unknown — DO NOT GUESS. Must verify with customs broker.
📌 6. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Defatted Cocoa Mass" as 1805.00.00.00 when it is actually cocoa butter
👉 Consequence: Under-declaration → Penalty + Back Taxes
❌ Error 2: Declaring "Cocoa Butter" as 1805.00.00.00
👉 Consequence: Wrong HS Code → Customs Rejection + Delays
❌ Error 3: Assuming 1806.00.00.00 has 0% duty like 1805.00.00.00
👉 Consequence: Unexpected High Duty → Financial Loss
❌ Error 4: Ignoring FDA Registration for food products
👉 Consequence: Product Seized → Re-export or Destruction
✅ Correct Action:
"Clarify Product Form: Powder? → 1805.00.00.00 (0%). Fat? → 1806.00.00.00 (Check Tax). No Sugar? → 1805. Mixed? → Not 1806.00.00.00."
🎯 7. Conclusion: Accurate Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "No Sugar = 1805 = 0% Duty"
🔹 "Pure Fat = 1806 = Verify Tax!"
🔹 "Mixed or Sweetened = Different Code!"
📌 Pro Tip:
- For 1805.00.00.00, you benefit from 0% duty.
- For 1806.00.00.00, consult your customs broker to confirm the exact rate before shipment.
- Always provide Lab Reports proving no added sugar or no mixed fats to avoid disputes.
📣 Immediate Action:
📞 Contact a Customs Broker
📄 Provide Product Specification
✅ Verify HS Code & Tax Rate
🚀 Ensure Smooth Clearance & Cost Savings!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Matters!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。