semi defatted cocoa mass
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 |
| 1805000000 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
🍫 Semi-Defatted Cocoa Mass: The Heart of Chocolate Industry
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Semi-Defatted Cocoa Mass"?
Semi-defatted cocoa mass (also known as semi-defatted cocoa liquor or mass) is a crucial intermediate product in the chocolate manufacturing process. It is obtained by grinding roasted cocoa beans, with a portion of cocoa butter removed to adjust the fat content (typically ranging from 22% to 28%, though definitions can vary slightly by region/standard). In international trade, it is primarily classified under two main HS codes depending on its exact composition and whether sweeteners have been added.
Key Distinction in Classification:
- Pure Cocoa Mass (No Added Sugar/Sweetener): If the product is purely ground cocoa beans with no added sugar, milk, or other sweetening matters, it falls under Chapter 18 of the HS Code. Specifically, it is categorized as either "Cocoa Mass" (if not fully defatted) or "Cocoa Powder" (if the fat content is significantly reduced to a powder form). However, for standard semi-defatted mass (which is still a paste/liquid-like consistency rather than a fine powder), it is most commonly classified under 1804.00.00.00.
- Cocoa Powder: If the product is further processed to a fine powder with very low fat content, it falls under 1805.00.00.00.
⚠️ Key Differentiation Point:
- If the product is a paste/liquor (semi-defatted cocoa mass) with no added sugar → Classify under 1804.00.00.00.
- If the product is a powder with no added sugar → Classify under 1805.00.00.00.
- Note: The term "Semi-Defatted" implies the removal of some cocoa butter, but it does not mean it is "Cocoa Powder" unless it is in powder form. Most "semi-defatted cocoa mass" is still a viscous mass, not a powder. Therefore, 1804.00.00.00 is the most accurate classification for the physical form of "mass."
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Added Sugar/Sweetener? |
|---|---|---|---|
1804.00.00.00 |
Cocoa mass, not containing added sugar or other sweetening matter | Semi-defatted cocoa mass, cocoa liquor (paste/viscous form) | ❌ No |
1805.00.00.00 |
Cocoa powder, not containing added sugar or other sweetening matter | Cocoa powder (fine powder form), very low fat content | ❌ No |
🔍 Key Reminder:
- Physical Form is Critical: "Cocoa Mass" (1804) refers to the ground cocoa bean product that is still in a semi-liquid/paste form, even if some fat has been removed. "Cocoa Powder" (1805) refers to the dry, powdered form.
- Do Not Confuse with Cocoa Butter: Cocoa butter itself is classified under 1513.20.00.00. Do not misclassify cocoa mass as cocoa butter.
- Sweeteners Matter: If sugar, milk powder, or other sweeteners are added, the product moves to different subheadings (e.g., 1806 for chocolate preparations). The data provided assumes no added sweeteners.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025 November 10 onwards (including subsequent imports)
🎯 1. 1804.00.00.00 —— Cocoa Mass, Not Containing Added Sugar or Other Sweetening Matter
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Additional Tariff (Section 301 / IEEPA) | +7.5% (Specific to Chinese-origin cocoa mass) |
| Total Tariff Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:1804.00.00.00 |
📌 Explanation:
- The base tariff is 0%, reflecting the general free trade status for certain cocoa products.
- However, an additional 7.5% tariff applies specifically to Chinese-origin goods under the current trade policy framework (often linked to Section 301 or specific agricultural product adjustments).
- Total effective rate is 7.5%. This is a moderate tariff, but still significant for bulk commodities.
- No de minimis exemption: Small shipments cannot bypass this tariff.
🎯 2. 1805.00.00.00 —— Cocoa Powder, Not Containing Added Sugar or Other Sweetening Matter
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Additional Tariff (Section 301 / IEEPA) | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Eligibility | ✅ Eligible (if value < $800, subject to current de minimis rules) |
| Legal Basis Path | USITC:1805.00.00.00 |
📌 Explanation:
- Cocoa powder enjoys a 0% total tariff rate (both base and additional).
- This makes cocoa powder a more tax-efficient import option compared to cocoa mass, if the physical form allows.
- Strategic Implication: If your product can be classified as cocoa powder (fine, dry, low-fat), you may save 7.5% in duties. However, if it is semi-defatted mass (paste), it must be classified under 1804 and pay 7.5%.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (All Required)
| Document | Mandatory | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify fat content (%), moisture content, and physical form (paste vs. powder) |
| ✅ Certificate of Analysis (COA) | ✔️ | From a lab, confirming no added sugar, sweeteners, or foreign substances |
| ✅ Product Photos (Clear) | ✔️ | Show texture (paste vs. powder), packaging, and labeling |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Semi-Defatted Cocoa Mass" or "Cocoa Powder," HS Code, and origin |
| ✅ Packing List | ✔️ | Detail gross/net weight, number of packages, and material |
| ✅ Origin Certificate (CO) | ✔️ | To prove Chinese origin (if applicable) and ensure correct tariff application |
| ✅ Free Sale Certificate | ✔️ | Optional but helpful, proving the product is safe for consumption in the country of manufacture |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Paste is Mass, Powder is Powder, No Sugar is Key, Declare Clearly!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Semi-defatted cocoa paste/liquor | 1804.00.00.00 |
Misdeclare as cocoa powder → Risk of penalty & reclassification |
| Fine cocoa powder (low fat) | 1805.00.00.00 |
Misdeclare as cocoa mass → Pay unnecessary 7.5% |
| Cocoa mass with added sugar | Not covered in this data (different HS) | Misdeclare as unsweetened → Fraudulent declaration, severe penalties |
| Cocoa butter | 1513.20.00.00 |
Misdeclare as cocoa mass → Wrong HS, delays |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Semi-Defatted vs. Fully Defatted | Ensure the description matches the physical form. "Semi-defatted" usually implies it's still a mass/paste, not a powder. |
| Blend with Cocoa Butter | If cocoa butter is added back, it may change the classification. Declare accurately. |
| Organic Certification | If organic, provide Organic Certificate. Does not change HS but may affect marketability. |
| Small Shipments (<$800) | If classified under 1805 (cocoa powder), de minimis may apply. If 1804, no de minimis. |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 1804.00.00.00 |
7.5% | FDA Registration, FSMA Compliance | 0% for cocoa powder (1805) |
| 🇨🇳 China | 1804.00.00.00 |
0% | None for import | Domestic production is large |
| 🇪🇺 European Union | 1804.00.00.00 |
0% | EFSA Compliance, Organic if claimed | Low tariffs for cocoa products |
| 🇬🇧 United Kingdom | 1804.00.00.00 |
0% | UKCA Marking (if applicable) | Post-Brexit, aligned with EU |
| 🇯🇵 Japan | 1804.00.00.00 |
0% | Japan Food Sanitation Law | Low tariffs, strict safety standards |
📌 Conclusion:
- USA is the only major market imposing a 7.5% additional tariff on semi-defatted cocoa mass (1804).
- Cocoa powder (1805) is tariff-free in the USA, offering a cost advantage if product form allows.
- EU, UK, Japan, and China generally have 0% tariffs for these products, making them easier to clear.
📌 VI. Common Mistakes & Pitfall Avoidance Guide (Blood-Tear Lessons)
❌ Mistake 1: Declaring "Semi-Defatted Cocoa Mass" as "Cocoa Powder" when it is actually a paste.
👉 Consequence: Customs may reclassify, impose 7.5% tariff, delay shipment, and issue penalties.
❌ Mistake 2: Failing to declare "No Added Sugar" clearly.
👉 Consequence: If sugar is found, the product is misclassified. HS Code changes to 1806 (chocolate preparations), with different (often higher) tariffs and regulatory requirements.
❌ Mistake 3: Confusing "Cocoa Mass" with "Cocoa Butter."
👉 Consequence: Cocoa butter is under 1513. Misclassification leads to audit risks and fines.
❌ Mistake 4: Not providing a Certificate of Analysis (COA).
👉 Consequence: Customs cannot verify "no added sugar" or fat content, leading to delays or rejection.
✅ Correct Approach:
"Semi-Defatted Cocoa Mass, Paste Form, 22-24% Fat, No Added Sugar, Origin: China, for Chocolate Manufacturing, HS 1804.00.00.00"
🎯 VII. Conclusion: Professional Declaration, Save Time, Money, and Effort!
🎯 Remember the Mantra:
🔹 "Paste = 1804 (7.5%), Powder = 1805 (0%), No Sugar is Key, Declare Exactly!"
🔹 "HS Code Determines Tariff, 7.5% Matters, Accuracy Saves Dollars!"
📌 Pro Tip:
If you can adjust your processing to produce cocoa powder (1805) instead of semi-defatted mass (1804), you can save 7.5% in US duties. Consult with your production team to see if powder form is feasible for your end-use.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Ensure smooth clearance, efficient export, and cost-effective operations!
✨ Professional Clearance, Starting with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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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。