Analysis
HTS 1804.00.00 covers cocoa butter, fat and oil under heading 1804 (cocoa butter, fat and oil).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 16% of the 44 tariff lines in chapter 18. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
It is the only US line under subheading 1804.00, so the six-digit code used by every Harmonized System country and the eight-digit US line describe the same goods; a foreign tariff or an exporter's invoice showing 1804.00 points straight here.
Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.
Census statistics map these goods to NAICS 31135 (Chocolate and Confectionery Manufacturing), an industry of 1,253 US establishments employing 42,020 people. That is the industry code a US manufacturer of the same product would normally use.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.