chocolate cookie
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1806310049 | 23.1% | CN | US | 官方文档 |
| 1806909011 | 23.5% | CN | US | 官方文档 |
商品图片
AI分析
🍫 Chocolate Cookies (Filled Confectionery Containing Cocoa)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: Do You Really Know "Chocolate Cookies"?
In international trade, "Chocolate Cookies" are not a single unified category. Their classification and tax rates depend entirely on two key factors:
1. Structural Form: Are they loose/baked or formed into solid blocks/slabs?
2. Fillings: Do they contain peanuts or other specific ingredients?
The <DATA> provided distinguishes between two primary scenarios:
- Scenario A: Chocolate cookies in blocks, slabs, or bars that are filled confectionery (general).
- Scenario B: Other chocolate confectionery containing peanuts or peanut products.
⚠️ Key Distinction Point:
- If the product is a filled confectionery in block/slab/bar form (e.g., chocolate-coated cookie bars, filled chocolate biscuit blocks) and does NOT contain peanuts → HS Code 1806.31.00.49.
- If the product is a chocolate confectionery (including cookies/confectionery) containing peanuts → HS Code 1806.90.90.11.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Contains Peanuts? | Tax Rate |
|---|---|---|---|---|
1806.31.00.49 |
Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled Confectionery: Other | Chocolate-filled cookie bars, filled chocolate biscuit slabs (Non-peanut) | ❌ No | 0.0% |
1806.90.90.11 |
Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Other Confectionery: Containing peanuts or peanut products | Chocolate-covered peanut cookies, peanut biscuit confections | ✅ Yes | 13.5% |
🔍 Important Reminder:
- HS 1806.31.00.49 applies specifically to Filled Confectionery in blocks/slabs/bars. If your "chocolate cookie" is loose (not in a block/slab/bar form), it may fall under a different sub-heading. However, based strictly on<DATA>, this is the code for filled blocks/slabs.
- HS 1806.90.90.11 is triggered by the presence of peanuts. Even if it is a cookie, the peanut content dictates this higher-tariff category.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Note: Tax rates in<DATA>reflect current US import duties for Chinese origin)
✅ Effective Time: Current applicable rates
🎯 1. 1806.31.00.49 —— Filled Confectionery (Block/Slab/Bar, Non-Peanut)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | N/A (Even if eligible, tax is 0) |
| Legal Basis | HTSUS 1806.31.00.49 |
📌 Explanation:
- This category enjoys a zero tariff. This is highly favorable for imported chocolate-filled cookie blocks/slabs from China.
- Crucial Condition: The product must be classified as "Filled Confectionery" in "Blocks, Slabs, or Bars" and must NOT contain peanuts. If it contains peanuts, it shifts to the 13.5% category.
🎯 2. 1806.90.90.11 —— Other Confectionery Containing Peanuts
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Additional Tariff (Section 301) | 7.5% |
| Total Tax Rate | 13.5% |
| Tax Calculation | CIF Value × 13.5% |
| De Minimis Eligibility | ❌ Not Eligible (Standard for food items under de minimis thresholds) |
| Legal Basis | HTSUS 1806.90.90.11 + Section 301 Footnote |
📌 Explanation:
- Base Tariff (6.0%): Standard Most Favored Nation (MFN) rate for "Other" chocolate confectionery.
- Additional Tariff (7.5%): Applied due to Section 301 trade measures on Chinese goods.
- Trigger: The presence of peanuts or peanut products.
- Warning: Many "chocolate cookies" contain peanut flour or chunks. If your product contains any peanuts, you cannot use the 0% rate. You must pay 13.5%.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls Guide)
✅ 1. Required Documentation Checklist (Must Provide)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state: "Chocolate Cookie", "Filled", "Form: Block/Slab/Bar", and Ingredient List (Peanut-free vs. Peanut-containing). |
| ✅ Ingredient Declaration | ✔️ | Critical: Must clearly declare if peanuts are present. "Contains: Milk, Cocoa, Sugar." OR "Contains: Cocoa, Sugar, Peanuts." |
| ✅ Product Photos | ✔️ | Clear photos showing the structure (e.g., cut open to show filling) to prove it is "Filled Confectionery in Block/Slab form." |
| ✅ Commercial Invoice | ✔️ | Must accurately describe goods as "Chocolate Filled Cookie Bars" or "Peanut Chocolate Confectionery." Avoid vague terms like "Snack." |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming any preferential treatment (though current rates are standard for CN). |
✅ 2. Declaration Techniques (Key Mnemonics)
🔥 "Check Peanuts First, Then Check Form. Block = 1806.31, Peanut = 1806.90."
| Scenario | Correct HS Code | Wrong Action | Consequence |
|---|---|---|---|
| Chocolate cookie bars, filled with caramel, NO peanuts | 1806.31.00.49 |
Declare as general chocolate candy | Missed 0% rate? No, but wrong description may cause delay. |
| Chocolate cookie bars, filled with caramel, WITH peanuts | 1806.90.90.11 |
Declare as "Non-peanut filled bar" | Penalty + Back Taxes (13.5%). |
| Loose chocolate cookies (not in block/slab) | Not in <DATA> |
Force into 1806.31 |
Misclassification. May be rejected or reassigned. |
| Chocolate cookies containing nut oil (no peanuts) | 1806.31.00.49 (if block/filled) |
Declare as "Peanut" | Overpayment of taxes (unnecessary 13.5%). |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Packaging | If a box contains both peanut-free and peanut-filled bars, the higher tax rate (13.5%) may apply to the entire shipment if not declared separately. |
| "Peanut-Free" Claim | Must provide a lab test or supplier declaration proving <10 ppm peanut proteins to avoid Section 301 additional duties. |
| Loose Cookies | If cookies are not in "blocks, slabs, or bars," 1806.31.00.49 does not apply. They may fall under 1806.90 general confectionery. Check if they contain peanuts for the 13.5% rate. |
| Filling Type | "Filled Confectionery" in 1806.31 refers to products with sweet fillings (e.g., cream, caramel, fruit). Savory fillings may change classification. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 1806.31.00.49 |
0.0% | Zero tariff for non-peanut filled blocks/slabs. |
| 🇺🇸 USA | 1806.90.90.11 |
13.5% | High tariff due to peanuts + Section 301. |
| 🇨🇳 China | 1806.31.00.49 |
20% (Import Tariff) | Domestic consumption or re-export. |
| 🇪🇺 EU | 1806.31.00.49 |
Varies (often 5-12%) | EU tariffs differ; check local HTS. |
| 🇯🇵 Japan | 1806.31.00.49 |
8.6% | No additional Section 301. |
📌 Conclusion:
- The USA is the only market shown with 0% tariffs for this specific chocolate product (non-peanut, block form).
- Peanut content is the single biggest tax driver. A small change in recipe from "caramel" to "peanut caramel" increases tax from 0% to 13.5%.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Chocolate Cookies" without specifying "Filled" or "Block Form"
👉 Result: Customs may classify as general confectionery (1806.90.90.90) or reject for insufficient detail.
❌ Mistake 2: Ignoring Peanut Content
👉 Result: Shipping a "Peanut Cookie" under 1806.31.00.49 leads to 13.5% back taxes + penalties.
❌ Mistake 3: Confusing "Loose Cookies" with "Blocks/Slabs"
👉 Result: 1806.31.00.49 strictly requires the product to be in blocks, slabs, or bars. Loose cookies may fall under 1806.90.
❌ Mistake 4: Using "Snack" or "Biscuit" as Primary Description
👉 Result: Ambiguity delays clearance. Always use "Chocolate Filled Confectionery" or "Chocolate Cookie Bar".
✅ Correct Declaration Example:
"Chocolate Filled Cookie Bars, 200g Block, Caramel Filling, Peanut-Free, For Retail, Model XYZ, FDA Compliant"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Check Peanuts! If No Peanut & In Block → 0% Tariff (1806.31). If Peanut → 13.5% (1806.90)."
🔹 "Loose Cookies? Not 1806.31. Block/Slab/Bar is Mandatory for the 0% Rate!"
📌 Pro Tip:
If you are importing Peanut Cookies and want to avoid the 13.5% tariff, consider:
1. Sourcing from non-China countries (e.g., Vietnam, Thailand) to mitigate Section 301 duties.
2. Reformulating to peanut-free versions to utilize the 0% rate for1806.31.00.49.
📣 Immediate Action:
📞 Consult with a customs broker to verify if your "chocolate cookie" qualifies as "Filled Confectionery in Blocks/Slabs/Bars."
🚀 Declare accurately, pay less, clear faster!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Your Cost Efficiency Depends on These Details!
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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。