Cocoa Butter Substitute Spread from China
A non-chocolate spread made with vegetable fats flavored with cocoa powder, used as a topping for toast or baking. It falls under HTS 1806.90.90 as a food preparation containing cocoa that doesn't fit specific categories like chocolate bars or crumb. This catch-all subheading covers miscellaneous cocoa-based products.
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 exceeds 0.5% to qualify under Chapter 18; provide lab analysis certificates
• Ensure labeling distinguishes from pure cocoa butter to avoid reclassification
• Watch for quantitative limits if resembling low-fat chocolate crumb