Cocoa Butter Substitute Spread from Mexico
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 — Mexico → United States
16%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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