1804.00.00.00 - Cocoa butter, fat and oil 🖩

This HTS classification, 1804.00.00.00, specifically covers cocoa butter, as well as other fats and oils derived from cocoa. These products are the fatty components extracted from cocoa beans, distinct from the cocoa solids. They are typically solid or semi-solid at room temperature and are characterized by their distinct cocoa aroma and flavor. Cocoa butter is a primary ingredient in the production of chocolate, confections, and certain cosmetic and pharmaceutical products due to its unique melting properties and texture.

While this category is found within Chapter 18, which deals with cocoa and cocoa preparations, it is distinguished from other headings within this chapter that cover whole cocoa beans, cocoa powder, and other finished or semi-finished cocoa products. Unlike those, 1804.00.00.00 focuses exclusively on the lipid fractions of the cocoa bean, separating them from the non-fat solids. It is also distinct from other vegetable fats and oils classified elsewhere in the tariff schedule by its direct origin from cocoa beans.

As a leaf node, this classification does not have further subdivisions. Therefore, practical classification relies on identifying the material as being the fat or oil extracted from cocoa beans. Key distinguishing features include its physical state, its chemical composition (primarily triglycerides of cocoa fatty acids), and its intended use, which is typically as a raw material or ingredient in further manufacturing processes, most notably in the food industry.