HS Code for Cacao butter

Cacao butter is classified under HS code 1804.00. This heading specifically covers cocoa butter, fat, and oil. Cacao butter is the fatty substance contained in the beans, which is typically extracted by hydraulic pressing of the cocoa paste (grunted nibs) or through the processing of whole beans. The classification is straightforward because heading 1804 is dedicated exclusively to these fats. The product may be in a solid, semi-solid, or liquid state (oil) and still fall under this code. It includes cocoa butter that has been filtered or refined, and even deodorized cocoa butter, provided it has not been mixed with other substances or further prepared as a chocolate product. The purity of the fat as being derived solely from the cacao bean is the primary requirement for this classification.

Products Included

• Pure cocoa butter
• Cocoa fat
• Cocoa oil
• Deodorized cocoa butter
• Press-extracted cocoa fat

Common Misclassification

Cacao butter is sometimes misclassified under HS code 1515, which covers other fixed vegetable fats and oils. However, because Chapter 18 provides a specific heading for cocoa-derived fats, it takes precedence over the general vegetable oil headings in Chapter 15. Another common error involves HS code 1803, cocoa paste. While cocoa paste contains cocoa butter (usually around 50-58%), it is the whole ground bean mass; once the fat is separated from the solids, the fat moves to 1804.00 and the remaining solids (cocoa powder) move to 1805.00. It should also not be confused with white chocolate, which contains cocoa butter but also sugar and milk solids, falling under 1704.90.

FAQ

What is the HS code for cocoa butter?

The HS code for cocoa butter, fat, and oil is 1804.00.

Does 1804.00 include cocoa oil?

Yes, HS code 1804.00 specifically includes cocoa oil along with cocoa butter and fat.