Cocoa Butter Substitute Spread from China
A non-chocolate spread made with vegetable fats flavored with cocoa powder, used as a butter alternative in baking. It falls under HTS 1806.90.90.90 as a food preparation containing cocoa that doesn't fit into more specific chocolate or confection categories within Chapter 18.
Duty Rate — China → United States
26%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify cocoa content via lab analysis to confirm classification outside primary chocolate headings
• Include detailed ingredient lists and nutritional labeling compliant with FDA standards
• Avoid misclassification as confectionery by ensuring it's not marketed for retail candy consumption