Cocoa Liquor Partly Defatted from China
Cocoa liquor that has been partially defatted through pressing to reduce butterfat content, resulting in a thick paste used primarily in chocolate manufacturing. It falls under HTS 1803.20.00.00 as it is cocoa paste that is partly defatted, distinguishing it from fully defatted or undefatted varieties in heading 1803.
Duty Rate — China → United States
7.5%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.03.030%Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter
Import Tips
• Verify butterfat content via lab analysis to confirm 'partly defatted' status (typically 10-22% fat) and avoid misclassification
• Provide certificate of origin and composition documentation, as quantitative limits apply to low-fat cocoa products from certain countries
• Declare exact defatting percentage to prevent reclassification into undefatted cocoa paste under 1803.10