HS Code for White chocolate

White chocolate is classified under HS code 1704.90 because it does not contain cocoa solids, which is the defining characteristic for products in Chapter 18. While white chocolate contains cocoa butter, the Harmonized System distinguishes between sugar confectionery and cocoa preparations based on the presence of non-fat cocoa constituents. According to Chapter 18 Note 2, heading 1806 includes sugar confectionery containing cocoa, but white chocolate is explicitly excluded from this chapter by the Explanatory Notes. Instead, it is placed under heading 1704, which covers sugar confectionery not containing cocoa. The classification is based on the ingredients: sugar, cocoa butter, milk powder, and flavorings. Since cocoa butter is a fat and not a cocoa solid, the product is treated as a sugar-based sweet. This distinction is critical for customs purposes, as products in Chapter 17 and Chapter 18 often face significantly different tariff rates and import regulations depending on the country of entry.

Products Included

• White chocolate bars
• White chocolate chips for baking
• White chocolate couverture (without cocoa solids)
• White chocolate hollow figures
• White chocolate decorative shapes

Common Misclassification

The most common misclassification for white chocolate is HS code 1806.31 or 1806.32, which applies to chocolate containing cocoa solids. Importers often assume that because the product is called "chocolate" and contains cocoa butter, it belongs in Chapter 18. Another misclassification occurs with HS code 1905.31, where white chocolate-coated biscuits are sometimes incorrectly declared as white chocolate rather than as a baker's product. It is vital to confirm the absence of cocoa powder or cocoa paste to justify the use of 1704.90.

FAQ

What is the HS code for white chocolate?

White chocolate is classified under HS code 1704.90, which covers sugar confectionery not containing cocoa.

Why is white chocolate not in the cocoa chapter?

Under the Harmonized System, Chapter 18 is reserved for products containing cocoa solids. Since white chocolate only contains cocoa butter (the fat) and no cocoa powder or paste, it is classified as sugar confectionery.