Analysis
Heading 1803 of the Harmonized Tariff Schedule covers cocoa paste, whether or not defatted. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 2 ten-digit statistical suffixes below them.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its median rate of duty-free sits at the 8th percentile of the headings in chapter 18.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 1803.10 (unnamed, 1 line) and 1803.20 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Chocolate and Confectionery Manufacturing (31135). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1803.10.00 | Cocoa paste, whether or not defatted: not defatted | Free |
| 1803.20.00 | Wholly or partly defatted | 0.2¢/kg |