HS Code for Cocoa butter

Cocoa butter, fat, and oil are classified under HS code 1804.00. This heading is part of Chapter 18, which covers cocoa and cocoa preparations. Cocoa butter is the fat extracted from cocoa beans, typically through hydraulic pressing of cocoa paste (liquor) or whole beans. The classification 1804.00 is unique because it covers the fat regardless of whether it is refined or unrefined, provided it retains the essential character of cocoa fat. It is a primary ingredient in chocolate manufacturing, providing the characteristic melting properties, and is also widely used in the cosmetic and pharmaceutical industries. The code applies to cocoa butter in solid, plastic, or liquid states.

Products Included

• Crude cocoa butter
• Refined cocoa butter
• Cocoa fat extracted from beans
• Cocoa oil
• Deodorized cocoa butter

Common Misclassification

Cocoa butter is often confused with HS code 1803.10 (not defatted cocoa paste) or 1803.20 (wholly or partly defatted cocoa paste). While cocoa paste contains cocoa butter, 1804.00 is reserved for the isolated fat. Another common error is HS code 1515.90, which covers other fixed vegetable fats and oils. However, because cocoa butter has a specific heading in Chapter 18, the general vegetable oil codes in Chapter 15 are not applicable according to the General Rules of Interpretation.

FAQ

What is the HS code for Cocoa butter?

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

Does this code include white chocolate?

No, white chocolate contains cocoa butter but also sugar and milk solids, which classifies it under HS code 1704.90 as sugar confectionery not containing cocoa (since cocoa butter is technically the fat and not the cocoa solids).