1803 - Cocoa paste, whether or not defatted:

This HTS category encompasses cocoa paste, also known as cocoa liquor or chocolate liquor, which is a fundamental intermediate product in the chocolate manufacturing process. It is derived from roasted cocoa beans that have been ground into a thick, liquid mass. The term "cocoa paste" specifically refers to this unrefined, non-alkalized product, distinguishing it from finished cocoa powder or chocolate confectionery.

Category 1803 stands alone within Chapter 18, which broadly covers cocoa and cocoa preparations. Unlike sibling categories in other chapters which might deal with live animals, machinery, or textiles, this category is solely dedicated to the initial processing stages of cocoa beans into a paste. Its direct relationship is to the raw cocoa bean and the subsequent derived products like cocoa butter and cocoa powder, which are classified elsewhere.

Within cocoa paste, a crucial distinction is made based on fat content. The subcategories 1803.10 and 1803.20 differentiate between cocoa paste that has not undergone any defatting process (1803.10.00.00) and that which has been wholly or partly defatted (1803.20.00.00). This distinction is important for determining the subsequent uses of the paste and the proportion of cocoa butter that has been separated, influencing its physical properties and value.