Cocoa; paste; whether or not defatted
In plain English
This category covers cocoa in paste form, regardless of whether any fat has been removed from it. The items are split into two groups based on their fat content. One group includes the paste when it has not been defatted at all. The other group includes the paste if it has been completely or partially defatted.
6-digit subheadings (2)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Chapter 18 classification notes
Frequent misclassification in this chapter
Chocolate-covered biscuits and wafers: Chapter 19 (1905). Cocoa-based beverages in RTD form (2202) are Chapter 22.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling database