1804.00
Cocoa butter, fat and oil
Where this code sits
- Section IV · Chapter18 — COCOA AND COCOA PREPARATIONSPREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
- Heading1804 — Cocoa butter, fat and oil
- Subheading1804.00 — Cocoa butter, fat and oil
Six digits is as far as the international nomenclature goes, and it is the same six digits in every country that applies the Harmonized System. Your destination adds further digits of its own, and the rate lives on that national line — which is why the US lines below run to eight and ten digits, and why the lookups go to each authority's own tariff.
Duty rate
USITC Harmonized Tariff Schedule of the United States, Revision 18 (2026) · retrieved 13/09/2026
Measures in force on top of this rate
- Antidumping/countervailing duties not checked — they are administered separately, keyed to the exporter, and can exceed the tariff rate. Check for an order in force before relying on this total.
Paste 1804.00 into the lookup and follow it down to your national line.
US national lines under 1804.00
The United States subdivides this subheading into 1 line. They share a duty rate, so the classification below the subheading affects reporting rather than the amount.
| Line | Description | General | Preferential |
|---|---|---|---|
| 1804.00.00.00 | Cocoa butter, fat and oil | Free | — |
A blank General cell means the line states no rate of its own and takes the one above it — the line it is stated on is named, so the figure can be checked where it actually appears. Preferential rates are listed with the programme codes that grant them; the schedule offering a rate is not the same as your goods qualifying for it.
Preferential rates for 1804.00
No preference programme applies to these lines for any origin — the general rate is the rate, wherever the goods come from. That is worth knowing: there is nothing to claim here, so no certificate of origin will reduce the duty.
What chapter 18 excludes
A subheading's wording does not decide a classification — the legal notes do. These are the notes that push goods out of this chapter even when the description seems to fit.
1. This chapter does not cover:
- (a) Food preparations containing more than 20 percent by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (chapter 16);
- (b) Preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
Legal notes that govern this code
Reproduced from the published tariff schedule. Section and chapter notes are binding and are part of the nomenclature itself; statistical notes are US reporting rules and are not classification law.
Section IV notes PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
1. In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight.
Additional U.S. Notes
1. In this section the term "canned" means preserved in airtight containers by heat processing to destroy or inactivate micro-organisms and enzymes that otherwise could cause spoilage.
2. For the purposes of this section, unless the context otherwise requires--
(a) the term "percent by dry weight" means the sugar content as a percentage of the total solids in the product;
(b) The term "capable of being further processed or mixed with similar or other ingredients" means that the imported product is in such condition or container as to be subject to any additional preparation, treatment or manufacture or to be blended or combined with any additional ingredient, including water or any other liquid, other than processing or mixing with other ingredients performed by the ultimate consumer prior to consumption of the product;
(c) the term "prepared for marketing to the ultimate consumer in the identical form and package in which imported" means that the product is imported in packaging of such sizes and labeling as to be readily identifiable as being intended for retail sale to the ultimate consumer without any alteration in the form of the product or its packaging; and
(d) the term "ultimate consumer" does not include institutions such as hospitals, prisons and military establishments or food service establishments such as restaurants, hotels, bars or bakeries.
Chapter 18 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
1. This chapter does not cover:
(a) Food preparations containing more than 20 percent by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (chapter 16);
(b) Preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
2. Heading 1806 includes sugar confectionery containing cocoa, and, subject to note 1 to this chapter, other food preparations containing cocoa.
Chapter 18 — Additional U.S. Notes
Additional U.S. Notes. Binding in the United States; not part of the international HS.
1. The aggregate quantity of cocoa powder containing over 10 percent by dry weight of sugars derived from sugar cane or sugar beets, whether or not mixed with other ingredients (except (a) articles not principally of crystalline structure or not in dry amorphous form that are prepared for marketing to the ultimate consumer in the identical form and package in which imported, (b) blended syrups containing sugars derived from sugar cane or sugar beets, capable of being further processed or mixed with similar or other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which imported, or (c) articles containing over 65 percent by dry weight of sugars derived from sugar cane or sugar beets, whether or not mixed with other ingredients, capable of being further processed or mixed with similar or other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which imported), the foregoing goods entered under subheadings 1806.10.10, 1806.10.34 and 1806.10.65 during the 12-month period from October 1 in any year to the following September 30, inclusive, shall not exceed 2,313 metric tons (articles the product of Mexico shall not be permitted or included under this quantitative limitation and no such articles shall be classifiable therein).
2. The aggregate quantity of chocolate containing over 5.5 percent by weight of butterfat (excluding articles for consumption at retail as candy or confection), the foregoing entered under subheadings 1806.20.24, 1806.32.04 and 1806.90.15 in any calendar year shall not exceed 26,167,700 kilograms (articles the product of Mexico shall not be permitted or included under the aforementioned quantitative limitation and no such articles shall be classifiable therein).
Of the quantitative limitations provided for in this note, the countries listed below shall have access to not less than the quantities specified below:
Quantity (kg) Ireland 4,286,491 United Kingdom 3,379,297 Netherlands 45,359 Australia 2,000,000 New Zealand 1
3. The aggregate quantity of chocolate and low fat chocolate crumb containing 5.5 percent or less by weight of butterfat (excluding articles for consumption at retail as candy or confection), the foregoing entered under subheadings 1806.20.34, 1806.20.85, 1806.32.14 and 1806.90.25 in any calendar year shall not exceed 2,122,834 kilograms (articles the product of Mexico shall not be permitted or included under the aforementioned quantitative limitation and no such articles shall be classifiable therein).
Of the quantitative limitations provided for in this note, the countries listed below shall have access to not less than the quantities specified below:
Quantity (kg) Ireland 1,700,988 United Kingdom 421,845 New Zealand 1
Chapter 18 — Statistical Notes
US statistical reporting only. NOT classification law.
1. The unit of quantity "kg cmsc" (kilograms cows' milk solids content) includes all cows' milk components other than water.
Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.
Other chapters that mention heading 1804
An exclusion pointing into this heading from another chapter is as decisive as one in your own, and it is the one nobody finds by reading their own chapter.
(b) Cocoa butter, fat or oil (heading 1804);
Elsewhere in chapter 18
Importing 1804.00 into
Each guide covers how duty and tax are assessed there, the authority with jurisdiction, and what catches importers out.
Common questions
What is HS code 1804.00?
1804.00 covers Cocoa butter, fat and oil. It sits under heading 1804 (Cocoa butter, fat and oil) in chapter 18, cocoa and cocoa preparations.
What is the US duty rate for 1804.00?
The Column 1 General rate is Free, from US national line 1804.00.00.00. That is the rate before any preference you can claim, and it does not include antidumping or countervailing duties, which are administered separately and can exceed it.
What is excluded from chapter 18?
1. This chapter does not cover: (a) Food preparations containing more than 20 percent by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (chapter 16); (b) Preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.