WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
18.06 Chocolate and other food preparations containing cocoa (+). 1806.10 - Cocoa powder, containing added sugar or other sweetening matter 1806.20 - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg - Other, in blocks, slabs or bars : - - Filled 1806.32 - - Not filled 1806.90 - Other 1806.31 Chocolate is composed essentially of cocoa paste and sugar or other sweetening matter, usually with the addition of flavouring and cocoa butter; in some cases, cocoa owder and ve etable oil S may be substituted for cocoa paste. Milk, coffee, hazelnuts, almon s, orange-pee& etc., are sometimes also added. Chocolate and chocolate goods may be put up either as blocks, slabs, tablets, bars, pastilles, croquettes, granules or powder, or in the form of chocolate products filled with creams, h i t s , liqueurs, etc. The heading also includes all sugar confectionery containing cocoa in any roportion (including chocolate nougat), sweetened cocoa powder, chocoIate owder, choco ate spreads, and, in eneral, all food pr arations contahung cocoa (other t an those excluded in the General kxplanatory Note to x i s Chapter). R P Chocolate enriched with vitamins is also classified in this heading. The heading does not include : (a) White chocolate (composed of cocoa butter, sugar and powdered milk) (heading 17.04). (b) Biscuits and other bakers' wares covered with chocolate (heading 19.05).
Subheading Explanatory Note. Subheading 1806.31 For the purpose of this subheadin ,the term " filled " covers blocks, slabs or bars consisting of a centre composed OE e.g., cream, cruste8sugar, desiccated coconut, h i t , h i t paste, li ueurs, marzipan, nuts, nougat, caramel or combinations of these products, enrobed with chocolate. Solid Iocks, slabs or bars of chocolate containing, for example, cereal, h i t or nuts (whether or not in pieces), embedded throughout the chocolate, are not regarded as " filled ".
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.