Cocoa paste, whether or not defatted
2 declarable lines
Heading 1803 covers cocoa paste, also called cocoa mass or cocoa liquor, whether or not the cocoa fat has been removed. It has two declarable lines: 1803.10.00.00 for not defatted paste at a general (MFN) rate of Free, and 1803.20.00.00 for wholly or partly defatted paste at a general (MFN) rate of 0.2 cents/kg.
Products in this heading
- Bulk cocoa mass (cocoa liquor) blocks
- Unsweetened full-fat cocoa paste
- Partially defatted cocoa paste
- Wholly defatted cocoa paste
- Cocoa press cake from cocoa paste production
- Industrial cocoa paste for chocolate manufacturing
- Ground cocoa nib paste with no added sugar
How to choose the right subheading
- Check whether cocoa fat has been removed: not defatted paste goes to 1803.10.00.00.
- If fat has been removed, use 1803.20.00.00; it covers both wholly and partly defatted paste.
- Confirm the product is plain cocoa paste, mass, liquor or press cake, not a sweetened or finished chocolate product.
- Confirm no sugar, milk or other food ingredients have been added; added ingredients move it out of heading 1803.
Often confused with
- Heading 1806Chocolate bars and chocolate confectionery
They contain cocoa plus sugar or other ingredients and are food preparations, not plain cocoa paste.
- Cocoa powder
Cocoa powder is a defatted cocoa product with its own heading, not cocoa paste.
- Cocoa butter, fat and oil
Extracted cocoa fat is classified separately from cocoa paste.
- Cocoa beans
Beans are the raw agricultural input, not ground cocoa paste.
Frequently asked questions
What is the HTS code for cocoa paste that is not defatted?
Use 1803.10.00.00. Its general (MFN) rate is Free.
What is the duty on wholly or partly defatted cocoa paste?
The general (MFN) rate for 1803.20.00.00 is 0.2 cents/kg.
How do I classify partly defatted cocoa paste?
Classify it under 1803.20.00.00. The general (MFN) rate is 0.2 cents/kg because that line covers wholly or partly defatted cocoa paste.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.