Cocoa Buttercream Icing Base from China
Industrial bulk base for buttercream icing, combining cocoa powder, high-fat dairy cream, and sugar. HTS 1806.90.20.00 applies due to over 5.5% butterfat milk solids content and exclusion from retail candy articles. It's a chocolate-containing food preparation for professional baking.
Duty Rate — China → United States
23.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Label shipments clearly as 'bulk industrial ingredient' with fat content specs to confirm non-retail status
• Comply with FDA prior notice requirements for dairy-containing cocoa products
• Avoid retail-style packaging to prevent reclassification as confectionery