1803.10.00.00 - Not defatted 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 6.6¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers cocoa paste that has not undergone the process of fat removal. Cocoa paste, also known as cocoa mass or chocolate liquor, is produced by grinding roasted cocoa beans. The absence of defatting means that the natural cocoa butter content remains largely intact. This category is therefore specific to the unadulterated form of cocoa paste, intended for further processing into chocolate, cocoa powder, or other cocoa-derived products.
The key distinction for this category lies in the presence of the full fat content of the cocoa bean. It is differentiated from its sibling category, 1803.20.00.00, which specifically covers cocoa paste that has been wholly or partly defatted. The process of defatting removes a significant portion of the cocoa butter, altering the physical properties and subsequent applications of the product. Therefore, the determination of whether cocoa paste is defatted or not is a critical factor in its correct classification.
As this classification is a leaf node, there are no further subcategories within it. The focus remains on identifying cocoa paste that has not been subjected to any fat extraction processes. Examples of goods falling under this heading would include unsweetened, unalkalized cocoa liquor where the natural fat content has been preserved, as opposed to products where cocoa butter has been removed to produce a lower-fat paste or concentrated cocoa solids.