Analysis
HTS 1803.10.00 covers cocoa paste, whether or not defatted: not defatted under heading 1803 (cocoa paste, whether or not defatted).
There is no general-rate duty on this line, which puts it with roughly 16% of the 44 tariff lines in chapter 18 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other line in the same group is 1803.20.00 (wholly or partly defatted, 0.2¢/kg).
Census statistics map these goods to NAICS 31135 (Chocolate and Confectionery Manufacturing), an industry of 1,253 US establishments employing 42,020 people, the industry a domestic producer of these goods reports under.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1803.20.00 | Wholly or partly defatted | 0.2¢/kg |