Pure Cocoa Butter
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1804000000 | 17.5% | CN | US | 官方文档 |
| 3301905000 | 17.5% | CN | US | 官方文档 |
| 3301901050 | 21.3% | CN | US | 官方文档 |
| 1515908190 | 20.7% | CN | US | 官方文档 |
| 1515906000 | 19.8% | CN | US | 官方文档 |
商品图片
AI分析
🍫 Pure Cocoa Butter (Cocoa Butter, Fat and Oil)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Customs Strategy
📌 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.
⚠️ Key Distinction:
- If it is pure cocoa butter (refined or unrefined, but not chemically modified) → 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) → 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.
📦 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 | ❌ Not Chemically Modified |
1515.90.60.00 |
Jojoba oil and its fractions | Excluded – Cocoa butter is NOT jojoba oil | N/A |
1515.90.81.90 |
Other fixed vegetable oils (e.g., blends) | Excluded – Only if mixed with other fats | ❌ Not Chemically Modified |
3301.90.50.00 |
Essential oils (terpeneless) | Excluded – Cocoa butter is a fixed fat, not an essential oil | N/A |
3301.90.10.50 |
Extracted oleoresins | Excluded – Oleoresins are extracts using solvents, not pure pressed fats | N/A |
🔍 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.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 1804.00.00.00 —— 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 × 7.5% |
| De Minimis Exemption Eligible | ✅ Yes (For small packages under $800, generally exempt from duties, but subject to other regulations) |
| Legal Basis Path | USITC:1804.00.00.00 → Section 301 Footnote: 7.5% |
📌 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%).
🛠️ IV. Customs Clearance Practical Advice (Field Avoidance Guide)
✅ 1. Required Documentation List (Non-negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state "100% Pure Cocoa Butter," origin of beans, and extraction method (cold-pressed/expeller). |
| ✅ Certificate of Origin (CO) | ✔️ | To prove origin. If non-China origin (e.g., Côte d'Ivoire), may avoid Section 301 tariffs. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Cocoa Butter, Fat and Oil" — NOT "Chocolate Ingredient" or "Cosmetic Base" only. |
| ✅ Free Sale Certificate | ✔️ | Required for cosmetic/pharma grade imports. |
| ✅ FDA Prior Notice | ✔️ | Mandatory for food/cosmetic ingredients imported into the US. |
| ✅ SDS (Safety Data Sheet) | ✔️ | For safe handling and customs hazard assessment. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "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" → HS: 1515.90.81.90 → 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" → Customs Fraud Risk + Penalties |
| Hydrogenated Cocoa Butter | HS: 1515.90.81.90 (Chemically Modified) |
Label as "Unmodified" → Severe Penalty for false declaration |
| Cocoa Powder + Butter Mix | HS: 1806.31/32 (Chocolate Preparations) |
Label as "Cocoa Butter" → Misclassification |
✅ 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). |
🌍 V. Global Market Comparison for Cocoa Butter (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 1804.00.00.00 |
7.5% | FDA Prior Notice, FSMA | Low base rate, but Section 301 applies |
| 🇨🇳 China | 1804.00.00.00 |
8.0% | CCC (if applicable), CIQ | Standard import tariff |
| 🇪🇺 EU | 1804.00.00 |
0% | REACH, Kosher/Halal (often required) | Zero Duty! Highly competitive market |
| 🇬🇧 UK | 1804.00.00 |
0% | UKCA, Food Standards Agency | Post-Brexit trade deals may offer better terms |
| 🇯🇵 Japan | 1804.00.00 |
2.7% | FSCA (Food Sanitation Act) | Low duty, high quality standards |
📌 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.
📌 VI. Common Errors & Pitfalls (Blood Lessons)
❌ Error 1: Declaring Cocoa Butter as "Vegetable Oil" (1515.90.81.90)
👉 Consequence: Higher Base Tariff (3.2% vs 0%) → Unnecessary cost increase. Plus, customs may flag it for Chapter 18 mismatch.
❌ Error 2: Ignoring Section 301
👉 Consequence: Paying only 0% base tariff but missing the 7.5% additional duty → Audit, Back Taxes, and Penalties.
❌ Error 3: Confusing "Cocoa Butter" with "Cocoa Powder"
👉 Consequence: Cocoa Powder is 1805.00.00.00 (Tariff 1.5% + 7.5% = 9%). Wrong HS = Wrong Duty.
❌ Error 4: Chemical Modification Mislabeling
👉 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).
✅ Correct Practice:
"Cocoa Butter, Pure, Unrefined, Cold-Pressed, 100% Natural, Non-Modified, For Chocolate Manufacturing, FDA Registered Facility"
🎯 VII. Conclusion: Precision in Classification Saves Costs!
🎯 Remember the Mantra:
🔹 "Pure Cocoa Butter = HS 1804.00.00.00"
🔹 "Base 0%, Add-on 7.5%, Total 7.5%"
🔹 "Non-China Origin = 0% Total Duty! Exploit this!"
🔹 "Not Chocolate, Not Blend, Just Fat!"
📌 Pro Tip:
If your cocoa butter is sourced from West Africa (Côte 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.
📣 Immediate Action:
📞 Verify Origin: China vs. Non-China
📞 Check Modification Status: Pure vs. Hydrogenated
📞 Submit FDA Prior Notice 48-72 Hours Before Arrival
🚀 Maximize Profit by Minimizing Duty Through Origin Strategy!
✨ Professional Clearance, Starting with Accurate Classification!
💼 Your Cost Savings Are Hidden in the HS Code!
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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。