Cocoa Mass with Emulsifiers for Coating

Ground cocoa bean mass with emulsifying agents and trace milk solids, under specified butterfat and sugar thresholds in block form. HTS 1806.32.01.00 applies under general note 15 for quota entry into U.S. industrial coating production. Not for direct retail consumption.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+17.5%22.5%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1806.90Lower: 16% vs 22.5%

If containing other ingredients beyond flavor/emulsifiers

Additional non-permitted additives classify as other cocoa preparations.

1805.00.00.00Lower: 7.5% vs 22.5%

If pure cocoa butter extraction

If separated cocoa fat without mass, it falls under 1805.

Not sure which classification is right?

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Import Tips & Compliance

Confirm origin from quota countries (Ireland, UK, NZ) to access lower duties; others face over-quota rates

Document 'wholly of ground cocoa beans' to distinguish from mixed preparations

Beware of emulsifier types; only permitted agents keep it in this heading