WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
18.05 Cocoa powder, not containing added sugar or other sweetening matter. Cocoa powder is obtained by pulverising the partly defatted cocoa paste referred to in heading 18.03. This heading covers only cocoa powder not containing added sugar or other sweetening matter. The heading includes, inter alia, cocoa owder obtained after treating the nibs, paste or owder with alkaline substances (carbonate o sodium or potassium, etc.) to increase its so ubility (soluble cocoa), F P Cocoa powder containing added sugar or other sweetenin matter and cocoa powder to which milk powder or peptones have been added fall in heading 18. 6. However, medicaments in which cocoa powder serves merely as a support or vehicle for the medicinal substance fall in heading 30.03 or 30.04. % -
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.