Sweetened Cocoa Powder

Sweetened cocoa powder — cocoa powder to which sugar or other sweetening matter has been added — is classified under heading 180610, with duty treatment that varies significantly based on the percentage of sugar by dry weight. The US tariff schedule subdivides this heading into multiple 10-digit lines (including 1806100500, 1806101000, 1806101500, 1806103400, 1806103800, 1806105500, and 1806107500) reflecting thresholds at roughly 65% and 90% sugar content, with some lines subject to tariff-rate-quota treatment tied to Chapter 17 additional notes. Mexico and Malaysia are the leading suppliers, followed by Turkey. Importers should consult a licensed customs broker to determine the correct sugar-content bracket and applicable TRQ eligibility, as FDA admissibility review also applies.