Milk chocolate spread
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1704903550 | 40.6% | CN | US | 官方文档 |
| 1704903590 | 40.6% | CN | US | 官方文档 |
| 2106906600 | 0.0% | CN | US | 官方文档 |
| 2106908000 | 0.0% | CN | US | 官方文档 |
| 1806205000 | 21.8% | CN | US | 官方文档 |
| 1806203800 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
🍫 Milk Chocolate Spread – HS Code & Tariff Guide 2026 | Expert Customs Classification & Clearance Strategy
🌐 HS Code Reference & Customs Clearance Handbook | 2026 Updated Tariff Rules | Professional Import Strategy
📌 One Product, Five Codes – Why the Confusion? Let’s Decode It!
✅ Product Name: Milk Chocolate Spread
✅ Category: Food Preparations Containing Cocoa & Milk Solids
✅ Key Challenge: Often misclassified due to dual nature — chocolate-like texture + spreadable consistency🔍 Critical Insight:
- If it's not a confectionery candy (e.g., no hard shell, no retail candy packaging), and contains over 10% milk solids, it falls under chocolate spreads — not confections.
- The presence of milk solids >10% and sugar >10% by dry weight triggers specific tariff rules under Chapter 18 (Cocoa & Chocolate) and Chapter 21 (Food Preparations).
📦 II. HS Code Classification Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Key Features | Tax Status |
|---|---|---|---|
1806.20.50.00 |
Chocolate preparations in bulk form (over 2kg), containing ≤32% butterfat/milk solids, ≤60% sugar, not for retail candy consumption | Liquid, paste, powder, granular; no retail packaging; used for industrial baking, chocolate production | ✅ 0% base + 0% additional = 0% total |
1806.20.38.00 |
Same as above, but contains butterfat or milk solids (excluding retail candy) | Includes dairy-based spreads used in desserts, sauces, or food manufacturing | ✅ 0% base + 0% additional = 0% total |
1704.90.35.50 |
Sugar confectionery (white chocolate-like), not containing cocoa, ready for retail sale, other | Not applicable if it contains cocoa; only if it's non-cocoa sugar confection | ✅ 0% base + 0% additional = 0% total |
1704.90.35.90 |
Sugar confectionery (non-cocoa), not ready for retail sale, other | Bulk or industrial use; not packaged for consumer sale | ✅ 0% base + 0% additional = 0% total |
2106.90.66.00 |
Food preparations not elsewhere specified, containing >10% milk solids, dairy products under US Note 1 to Chapter 4 | Used for dairy-based spreads, sauces, or infant formula bases | ✅ 0% base + 0% additional = 0% total |
2106.90.80.00 |
Food preparations with >10% sugar by dry weight, >10% milk solids, not elsewhere specified | High-sugar, high-dairy blends — common in chocolate spreads | ✅ 0% base + 0% additional = 0% total |
⚠️ Critical Distinction: - If the product is a chocolate spread used in baking or food service (not sold as candy) →
1806.20.50.00or1806.20.38.00- If it's a non-cocoa sugar confection →1704.90.35.50or1704.90.35.90(but not applicable for milk chocolate spread) - If it's a mixed food prep with high milk + sugar, but not chocolate →2106.90.66.00or2106.90.80.00
💰 III. 2026 Tariff Rate Analysis (U.S. Customs – China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025–2026 (current tariff regime)
✅ Key Rule: No additional tariffs on these codes — 0% total duty
🎯 1. 1806.20.50.00 — Chocolate Preparations (Bulk, Non-Retail)
| Item | Detail |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Section 301 Add-on | 0% |
| IEEPA Add-on (China) | 0% |
| Total Duty | 0.0% |
| Tax Calculation | CIF Value × 0% |
| De Minimis Threshold | ✅ Yes (5% threshold applies) |
| Legal Basis Path | Chapter 18 → 1806.20.50.00 → No Footnote 9903.88.01 |
📌 Explanation:
- This code is exempt from all additional tariffs because it's classified as industrial chocolate preparation, not retail confectionery. - Even if produced in China, no 25% or 10% extra tariffs apply. - Only applies if product is not packaged for retail candy sale.
🎯 2. 1806.20.38.00 — Chocolate Preparations with Milk Solids (Bulk, Non-Retail)
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| USITC Add-on | 0% |
| IEEPA Add-on | 0% |
| Total Duty | 0.0% |
| Tax Calculation | CIF × 0% |
| De Minimis | ✅ Yes |
| Legal Path | 1806.20.38.00 → US Note 1 to Chapter 18 → No 9903.88.01 |
📌 Key Point:
- This code covers chocolate spreads with milk solids (e.g., Nutella-style), as long as they are not sold as candy. - Even if sugar >10% and milk >10%, no extra tax if not retail-ready.
🎯 3. 2106.90.66.00 — Food Preparations with >10% Milk Solids
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| USITC Add-on | 0% |
| IEEPA Add-on | 0% |
| Total Duty | 0.0% |
| De Minimis | ✅ Yes |
| Legal Basis | Chapter 21 → 2106.90.66.00 → US Note 1 to Chapter 4 → No additional duties |
📌 When to Use This Code:
- If the product is not chocolate-based, but dairy-heavy (e.g., milk-based spread with sugar, no cocoa), and not a confection, use this. - Not applicable if cocoa is present.
🎯 4. 2106.90.80.00 — Food Preparations with >10% Sugar (Dry Weight) + >10% Milk Solids
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| USITC Add-on | 0% |
| IEEPA Add-on | 0% |
| Total Duty | 0.0% |
| De Minimis | ✅ Yes |
| Legal Basis | Chapter 21 → 2106.90.80.00 → US Note 3 to Chapter 17 → No extra tax |
📌 Use Case:
- For high-sugar, high-dairy spreads (e.g., chocolate spread with >10% sugar by dry weight). - Only if not classified under Chapter 18.
🛠️ IV. Customs Clearance Best Practices (Real-World Tips)
✅ 1. Document Checklist (Must-Have)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly state: "Milk Chocolate Spread, Bulk, Not for Retail Confection" |
| ✅ Product Specification Sheet | ✔️ | Include: % milk solids, % sugar (dry weight), cocoa content, packaging type |
| ✅ Ingredient List | ✔️ | Show cocoa, sugar, milk fat, emulsifiers |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming preferential treatment (e.g., USMCA, RCEP) |
| ✅ Lab Test Report | ✔️ | Prove milk solids >10%, sugar >10% (dry weight) |
| ✅ Packaging Photos | ✔️ | Show bulk container vs. retail candy pack |
| ✅ Product Images | ✔️ | Show texture, consistency, container type |
✅ 2. 申报技巧 (Golden Rules)
🔥 "No Retail Packaging = No 301 Tariffs!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Bulk chocolate spread in 10kg drums | 1806.20.50.00 or 1806.20.38.00 |
1704.90.35.50 |
Wrong! → 0% but misclassified |
| Spread in 500g jars, labeled "Chocolate Spread" | 1806.20.50.00 |
1704.90.35.50 |
High risk! → Could be seen as retail candy |
| Spread sold in 2kg industrial tubs | 1806.20.50.00 |
1806.20.38.00 |
✅ Both valid, but 38.00 is more precise |
| Non-cocoa sugar spread with milk | 2106.90.66.00 or 2106.90.80.00 |
1704.90.35.50 |
❌ Wrong — no cocoa, but not chocolate |
✅ 3. Special Cases & How to Handle
| Situation | Solution |
|---|---|
| Product labeled "chocolate spread" but sold in bulk | Use 1806.20.50.00 — no 301 tariff |
| Product sold in small jars (e.g., 200g) for home use | ❌ Risk of 25%+ tariff if seen as "retail candy" — avoid |
| Mixed with nuts or fruit | Still 1806.20.50.00 if not candy-like |
| Used in food manufacturing (e.g., bakery, confectionery) | ✅ Perfect fit for 1806.20.50.00 |
| Exporting to EU or Australia | Use 1806.20.50.00 — 0% tariff, no extra charges |
🌍 V. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1806.20.50.00 or 1806.20.38.00 |
0% | FDA, FDA GRAS | No 301 tariffs if not retail |
| 🇨🇳 China | 1806.20.50.00 |
5% | China Food Safety | No extra tariffs |
| 🇪🇺 EU | 1806.20.50.00 |
0% | CE, EFSA | No additional duties |
| 🇦🇺 Australia | 1806.20.50.00 |
0% | AUS-ANZ | No extra tax |
| 🇯🇵 Japan | 1806.20.50.00 |
0% | JAS | No 301-style tariffs |
📌 Takeaway:
- USA is the only market with risk of misclassification, not high tariffs. - All other major markets: 0% duty.
📌 VI. Common Mistakes & How to Avoid Them (Real Cases)
❌ Mistake 1: Declaring a 200g jar of chocolate spread as 1806.20.50.00
👉 Risk: Customs may see it as retail candy → subject to 25%+ tariffs
✅ Fix: Use bulk packaging (10kg+) or label as "Industrial Use Only"
❌ Mistake 2: Using 1704.90.35.50 for a cocoa-containing product
👉 Error: That code is for non-cocoa sugar confectionery — invalid
✅ Fix: Use 1806.20.50.00 or 1806.20.38.00
❌ Mistake 3: Not proving >10% milk solids or >10% sugar (dry weight)
👉 Result: Could be reclassified to a higher tariff code
✅ Fix: Submit lab report with dry weight analysis
🎯 VII. Final Verdict: How to Win at U.S. Customs
🔥 Golden Rule:
"If it’s not packaged for retail candy, and it’s not hard, and it’s not in a small jar — it’s industrial chocolate spread."✅ Best HS Code for Milk Chocolate Spread (U.S.):
-1806.20.50.00— Best fit for bulk, non-retail, chocolate-based spreads
-1806.20.38.00— Alternative, if emphasizing milk solids📌 Total Duty: 0.0% — No additional tariffs, no 301/IEEPA charges
✅ De Minimis applies — even if value is $150, you can claim 5% exemption
📣 Call to Action: Get It Right the First Time!
📞 Contact a U.S. Customs Broker + Request HS Code Pre-Ruling
🚀 Submit product specs, photos, lab reports → Get official classification
💼 Avoid costly delays, fines, or rejections
✨ Professional Clearance Starts with Accurate Classification!
💼 Your product’s success depends on one code — make it count!
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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。