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Sugar free Cocoa Paste

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
1804000000 17.5% CN US 官方文档
1806202090 17.5% CN US 官方文档
1806202010 17.5% CN US 官方文档

商品图片

AI分析

🍫 Sugar-Free Cocoa Paste & Liquor (Cocoa Products)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Cocoa Imports
📌 I. Product Definition & Classification: Do You Truly Understand "Sugar-Free Cocoa Paste"?

"Cocoa Paste" (also known as Cocoa Liquor or Cocoa Mass) is the fundamental raw material in chocolate manufacturing, consisting of ground cocoa nibs. The key differentiator here is "Sugar-Free," meaning it contains no added sugars and typically no milk solids. In international trade, precise classification depends on the physical state (paste, block, powder) and composition.

Key Distinctions:
- Cocoa Paste (Liquid/Paste State): Raw, unmolded cocoa mass. Often associated with HS 1805 (Cocoa Powder) if fine/powder-like or 1804 if clarified fat, but raw paste usually falls under 1806 if processed into blocks/bars, or potentially 1805 if described as a "paste" resembling powder consistency.
- Cocoa Blocks/Bars: Solidified cocoa mass. Clearly falls under HS 1806 (Chocolate and Other Food Preparations Containing Cocoa).

⚠️ Critical Classification Note:
- If described as "Paste" without a specific block form, and matches the definition of "unsweetened cocoa," it may be classified under 1805.00.00.00 (Cocoa Powder, Not Containing Added Sugar).
- If described as "Liquor/Blocks" (solidified), it falls under 1806.20.20 (Chocolate in Blocks, Slabs, or Bars, containing no added sugar).
- If the "Paste" is interpreted as Cocoa Butter (pure fat extracted from the nibs), it falls under 1804.00.00.00 (Cocoa Butter, Fat, and Oil). Note: Pure paste is NOT butter, but some brokers may confuse the term "paste" with refined fats.


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

HS Code Product Description Application Scenario Key Classification Basis
1805.00.00.00 Cocoa Powder, Not Containing Added Sugar or Other Sweetening Matter Fine cocoa paste/powder, unsweetened, no milk "No Sugar" + "Cocoa" key match
1804.00.00.00 Cocoa Butter, Fat, and Oil Potential Misclassification: If "paste" is interpreted as refined fat/cocoa butter "Cocoa" material, "Paste" form as semi-finished fat
1806.20.20.90 Chocolate and Other Food Preparations Containing Cocoa: Other, in Blocks, Slabs, or Bars: Other, Not Containing Added Sugar or Other Sweetening Matter, Not Containing Milk Fat or Milk Solids Cocoa Liquor/Blocks, bulk/block form, no milk fat Material (Cocoa) + Form (Block/Bulk) + No Milk
1806.20.20.10 Same as above, but specified for Food Finished Products Cocoa Liquor/Blocks, solid form, for food finishing Material (Cocoa) + Form (Block) + Use (Food Finished)

🔍 Key Reminder:
- 1805 is often used for powdered/fine paste forms with no sugar.
- 1806.20 is used for solid blocks/bars or liquor blocks with no sugar and no milk.
- 1804 is for Cocoa Butter/Fat. Only use if the product is clarified fat, not raw cocoa mass.
- Misclassification Risk: Calling "Cocoa Paste" "Cocoa Butter" (1804) to avoid higher duties on 1806 is risky unless the product is chemically pure fat. Raw paste is not butter.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)

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

🎯 1. 1805.00.00.00 —— Cocoa Powder, Not Containing Added Sugar

Item Detail
Base Duty Rate $0.0052 / kg (Specific Duty)
Section 301 Surtax +7.5% (Ad Valorem)
Section 122 Tariff +10% (Ad Valorem)
Total Tax $0.52¢/kg + 17.5% Ad Valorem
Tax Calculation Specific Duty ($0.0052/kg) + 17.5% of CIF Value
De Minimis Exemption Not Eligible (deny_de_minimis)
Legal Basis Path Section 301: Footnote 9903.88.01Section 122: 9903.01.25USITC: 1805.00.00.00

📌 Explanation:
- The $0.0052/kg is a specific duty applied to the weight.
- The 17.5% total surtax (7.5% + 10%) is applied to the CIF value.
- This structure makes large-volume shipments expensive due to the ad valorem component.


🎯 2. 1804.00.00.00 —— Cocoa Butter, Fat, and Oil

Item Detail
Base Duty Rate 0%
Section 301 Surtax +7.5%
Section 122 Tariff +10%
Total Tax 17.5%
Tax Calculation CIF Value × 17.5%
De Minimis Exemption Not Eligible
Legal Basis Path Section 301: Footnote 9903.88.01Section 122: 9903.01.25USITC: 1804.00.00.00

📌 Warning:
- This classification applies only if the product is Cocoa Butter/Fat, not raw cocoa mass/paste.
- If misdeclared, customs may reclassify to 1806 or 1805, leading to penalties.


🎯 3. 1806.20.20.90 & 1806.20.20.10 —— Chocolate/Cocoa Blocks, No Sugar, No Milk

Item Detail
Base Duty Rate 0%
Section 301 Surtax +7.5%
Section 122 Tariff +10%
Total Tax 17.5%
Tax Calculation CIF Value × 17.5%
De Minimis Exemption Not Eligible
Legal Basis Path Section 301: Footnote 9903.88.01Section 122: 9903.01.25USITC: 1806.20.20.XX

📌 Note:
- Both 1806.20.20.90 and 1806.20.20.10 carry the same 17.5% total surtax.
- The difference lies in the use (general vs. food finished product), but the tariff rate is identical.
- This is the most accurate classification for solidified cocoa liquor/blocks with no sugar/milk.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

✅ 1. Required Documentation Checklist (Non-Negotiable)

Document Must Provide? Description
Product Specification Sheet ✔️ Must explicitly state: "Sugar-Free," "No Milk Solids," "Cocoa Mass/Paste/Blocks"
Composition Analysis ✔️ % Cocoa solids, % Fat, % Sugar (must be 0%), % Milk (must be 0%)
Product Photos ✔️ Clear images of packaging, label, and product state (paste vs. block)
Commercial Invoice ✔️ Use precise terms: "Cocoa Liquor (No Sugar)" or "Cocoa Paste (Unsweetened)"
Packing List ✔️ Detail net/gross weight, volume, and packaging type
Certificate of Origin (CO) ✔️ If not from China, to claim preferential rates (if applicable)

✅ 2. Declaration Tips (Key Mantras)

🔥 "Sugar-Free, No Milk, Block/Paste Clear!"

Scenario Correct Declaration Wrong Practice
Cocoa Liquor/Blocks (Solid, No Sugar, No Milk) 1806.20.20.90 or 1806.20.20.10 Declaring as 1804 (Butter) → Audit Risk
Fine Cocoa Paste/Powder (No Sugar) 1805.00.00.00 Declaring as 1806 → Potential reclassification
Cocoa Butter (Pure Fat) 1804.00.00.00 Declaring as "Cocoa Paste" → Misclassification
Sweetened Cocoa Paste Different HS Code (Not covered here) Declaring as "Sugar-Free" → Fraud/Penalty

✅ 3. Special Case Handling

Scenario Handling Advice
Raw Cocoa Mass vs. Cocoa Butter Provide lab test reports showing fat content. If fat > 50% and extracted, consider 1804. If raw mass, use 1806 or 1805.
Milk Content Threshold Even trace amounts of milk solids may change classification. Ensure "No Milk Solids" is verified.
Sugar Content Must be 0% added sugar. If it contains natural fructose without added sugar, clarify in docs.
Pre-Ruling Request Highly recommended for large volumes. File an Advance Ruling with CBP to confirm 1806.20 vs. 1805.00.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Remarks
🇺🇸 USA 1806.20.20.90 17.5% (7.5% + 10%) FDA Registration 1805 has specific duty + 17.5%
🇨🇳 China 1806.20.20.90 5-10% (Varies) CIQ Lower duties than US
🇪🇺 EU 1806.20 ~2-5% EC Labeling No Section 301/122 equivalent
🇯🇵 Japan 1806.20 ~1-5% FSC No high surtaxes

📌 Conclusion:
- The US imposes significant surtaxes (17.5%) on all cocoa products from China.
- 1805 has an additional specific duty ($0.0052/kg), making it slightly more complex for high-volume, low-value shipments.
- 1806 is the standard for blocks/liquor and carries a flat 17.5% ad valorem rate.


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

Error 1: Declaring Cocoa Liquor (Blocks) as Cocoa Butter (1804) to confuse customs
👉 Consequence: Reclassification to 1806, penalties, and delays. Cocoa liquor is not butter.

Error 2: Ignoring the "Sugar-Free" claim
👉 Consequence: If sugar is detected, the product falls under 1806.20.10 (Sweetened), which may have different rates or compliance issues.

Error 3: Vague Description: "Cocoa Product"
👉 Consequence: Customs may apply highest possible duty or detain the shipment for further analysis.

Error 4: Not disclosing Milk Solids
👉 Consequence: If milk is present, it may fall under 1806.20.20.10 (if sweetened) or 1806.20.40 (if milk-containing), altering the classification.

Correct Practice:

"Cocoa Liquor, 100% Cocoa Mass, No Sugar Added, No Milk Solids, Solid Blocks, For Chocolate Manufacturing Only"


🎯 VII. Conclusion: Precision in Declaration, Savings in Clearance!

🎯 Remember the Mantra:

🔹 "Sugar-Free, No Milk, Choose 1806.20"
🔹 "1805 for Powder, 1804 for Butter, 1806 for Blocks"
🔹 "17.5% Surtax is Inevitable for China Origin in US"


📌 Pro Tip:
- If you are importing large volumes, consider pre-clearance services or bonded warehouses to manage cash flow for the 17.5% duty.
- Always verify FDA registration for cocoa products, as they are considered food ingredients.


📣 Immediate Action:

📞 Contact Your Customs Broker + Provide Lab Reports + Confirm HS Code
🚀 Ensure Smooth Customs Clearance, Avoid Penalties, Maximize Profit!


Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar Earned!

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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。

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。