WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
18.02 - Cocoa shells, husks, skins and other cocoa waste. This heading covers the waste left from the manufacture of cocoa powder or cocoa butter. Some of these residues may be used for the further extraction of cocoa butter, used for the extraction of theobromine. They may also be added, in relatively to animal feeding stuffs. When ground, they are sometimes used instead of they resemble in odour but not in flavour. The heading includes : (I) Shells, husks and skins separated during the process of roasting and crushing the beans. They contain small fragments of the kernels (which remain attached to the shell, husk or skin and cannot readily be separated from them), from which a proportion of cocoa butter may be extracted. (2) Cocoa germs, resulting fiom the cocoa beans being passed through so-called de-geming machines. These contain practically no fat. (3) Cocoa dust and cocoa shell dust; normally, their fat content is sufficiently high for extraction to be economicallyjustified. (4) Cocoa cakes (resulting from the extraction of the cocoa butter fiom shell, husk or skin waste containin fragments of kernel, or fiom the whole bean). These cakes contain particles of the s ells, husks and skins and are therefore unsuitable for the manufacture of cocoa powder or chocolate. % The heading excludes cocoa cake free fi-om shelb, husks and skins, resulting from the extraction of cocoa butter from cocoa paste (heading 18.03).
1.- This Chapter does not cover : (a) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b) Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04. 2.- Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.