Cocoa beans; whole or broken, raw or roasted
6-digit subheadings (1)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
1801.00
Cocoa beans; whole or broken, raw or roasted
Chapter 18 classification notes
Ordinary duty rates low on cocoa-derived goods. Some jurisdictions (EU, US) apply supplementary levies on processed cocoa products (sugar content, milk content). Chocolate is almost always Chapter 18, not 19 (bakery) even when it contains wheat inclusions.
Frequent misclassification in this chapter
Chocolate-covered biscuits and wafers: Chapter 19 (1905). Cocoa-based beverages in RTD form (2202) are Chapter 22.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling database