HTS US: 1804.00.00.00
Description
This heading is dedicated to cocoa butter, fat and oil, which are the edible fats extracted from cocoa beans. These fats are widely used in the manufacture of chocolate, cosmetics, pharmaceuticals, and food products due to their unique melting properties and smooth texture.
Cocoa butter is a pale-yellow, edible vegetable fat that is solid at room temperature and melts near body temperature, making it highly valuable for confectionery purposes. The products classified under this code include both refined and crude forms of cocoa butter, as well as other cocoa fats and oils derived from cocoa beans.
Code Hierarchy
- Section IV: Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco (Chapters 16-24)
- Chapter 18: Cocoa and Cocoa Preparations
- Heading 1804: Cocoa butter, fat and oil
- US HTS Code (10-digit):
1804.00.00.00– This full code covers all forms of cocoa butter, fat and oil without further subdivision.
Detailed Breakdown of Subheadings
The 4-digit heading 1804 currently does not have further official subheadings differentiated in the US HTS beyond 1804.00.00.00, which encompasses all cocoa butter, fat and oil products.
| HS/HTS Code | Description | Examples & Notes |
|---|---|---|
| 1804.00.00.00 | Cocoa butter, fat and oil | Includes crude and refined cocoa butter extracted from cocoa beans; used primarily in chocolate making, cosmetics, and pharmaceuticals. |
What is NOT Classified Here?
To avoid misclassification, note the following exclusions:
- Other cocoa preparations: Products such as cocoa powder or chocolate are classified under different headings, such as 1805 (Cocoa powder) or 1806 (Chocolate and other food preparations containing cocoa).
- Other vegetable fats and oils: Fats and oils from sources other than cocoa beans are classified under separate headings (e.g., palm oil under 1511).
- Processed or blended fats: Mixtures containing cocoa butter along with other fats or oils may fall under other headings depending on composition.
Notes
- Quality Standards: Cocoa butter must meet specific purity and quality standards to be classified under this code, particularly for food-grade and pharmaceutical applications.
- Trade and Tariffs: Duty rates on cocoa butter can vary depending on the country of origin and applicable trade agreements. Importers should consult the current USHTS and any relevant trade measures.
- Usage: Besides food industry use, cocoa butter is a key ingredient in cosmetics, pharmaceuticals, and toiletries, which affects regulatory considerations.
Declaration Example
Product: Shipment of refined cocoa butter for chocolate manufacturing.US HTS Code:
1804.00.00.00(Cocoa butter, fat and oil)Unit of Quantity: Kilogram (kg)
General Duty Rate: Refer to current USHTS (Rates may vary by origin and trade agreements)
Additional Requirements: Compliance with FDA food additive regulations and purity standards.
Related HTS Codes
- HTS 1805: Cocoa powder, not containing added sugar or other sweetening matter.
- HTS 1806: Chocolate and other food preparations containing cocoa.
- HTS 1515: Other fixed vegetable fats and oils (including fractions), crude, refined, or purified, excluding cocoa butter.
