Butterfat-Enriched Cocoa Butter Equivalent from Mexico
Cocoa preparation mimicking butter with added >5.5% dairy butterfat for confection molding. Under HTS 1806.90.15.00 pursuant to U.S. note 2 for bulk non-confection retail. Used in professional tempering processes.
Duty Rate — Mexico → United States
13.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Differentiate from pure cocoa butter (1806.20); highlight milkfat addition
• Request pre-entry quota availability from CBP to prevent refusal
• Avoid over 65% cocoa if risking reclass to 1806.32