Cocoa Butter Milk Solid Emulsion

Emulsified blend of cocoa butter, cocoa mass, and low milk solids (<21%) for confectionery manufacturing bases. Classed in 1806.90.28.00 as other food prep containing cocoa, excluding retail candy. Used in bulk for processors.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China6%+17.5%23.5%
🇲🇽Mexico6%+10.0%16%
🇨🇦Canada6%+10.0%16%
🇩🇪Germany6%+10.0%16%
🇯🇵Japan6%+10.0%16%

Alternative Classifications

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

1804.00.00.00Lower: 7.5% vs 23.5%

If pure cocoa butter dominant

Cocoa butter without significant milk/cocoa mass shifts to fat heading.

1806.90Same rate: 23.5%

If in retail flour confection forms

Specific subheading for flour-containing retail cocoa mixes.

1516.20Lower: 17.7% vs 23.5%

If vegetable fat replaces cocoa butter

Animal/veg fat blends reclassified outside pure cocoa chapter.

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Import Tips & Compliance

Document emulsion as intermediate good, not finished confection, for correct heading

Ensure packaging indicates industrial quantities; retail packs trigger exclusion note

Monitor US notes for quota countries (Ireland, UK) if product nears crumb specs

Related Products under HTS 1806.90.28.00

Dark Chocolate Baking Chips

Semi-sweet dark chocolate chips designed for baking cookies, muffins, and desserts, containing less than 21% milk solids by weight. Classified under HTS 1806.90.28.00 as a food preparation containing cocoa with butterfat or milk solids, not for retail candy consumption. Excludes water content per statistical notes.

Cocoa Powder Milk Chocolate Blend

Blended cocoa powder with added milk solids and butterfat for beverage mixes or bakery icings, under 21% milk solids. HTS 1806.90.28.00 applies to non-candy cocoa preparations meeting milk content specs. Used in industrial food manufacturing.

Chocolate Coating Wafers

Thin chocolate wafers with low milk solids (<21%) for enrobing ice cream or pastries in commercial production. Fits HTS 1806.90.28.00 for other cocoa food preps excluding retail confections. Bulk packed for food service industry.

Bulk Chocolate Ganache Base

Pre-mixed chocolate ganache with butterfat and <21% milk solids for professional cake fillings and frostings. HTS 1806.90.28.00 covers such non-retail cocoa preparations per chapter notes. Industrial bakery exclusive.

Chocolate Syrup Concentrate Industrial

Concentrated chocolate syrup base with <21% milk solids for commercial beverage production or sauces. HTS 1806.90.28.00 for cocoa-containing preps not retail candy per notes. Bulk drums for factories.

Low-Milk Chocolate Truffle Centers Bulk

Uncoated chocolate truffle ganache centers with butterfat and <21% milk solids, bulk for further manufacturing. 1806.90.28.00 classifies as non-candy cocoa prep. Packed for confectioners.