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1801 Cocoa beans Cocoa beans, whole or broken, raw or roasted.
1802 Cocoa shells Cocoa shells, husks, skins and other cocoa waste.
1803 Cocoa paste Cocoa paste, whether or not defatted.
1804 Cocoa butter Cocoa butter, fat and oil.
1805 Cocoa powder Cocoa powder, not containing added sugar or other sweetening matter.
1806 Chocolate Chocolate and other food preparations containing cocoa.
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Chapter 18 : Cocoa and cocoa preparations

Notes.

1. This Chapter does not cover the preparations of heading 04.03, 19.01, 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.

GENERAL
This Chapter covers cocoa (including cocoa beans) in all forms, cocoa butter, fat and oil and preparations containing cocoa (in any proportion), except :

(a) Yogurt and other products of heading 04.03.

(b) White chocolate (heading 17.04).

(c) Food preparations of flour, groats, meal, starch or malt extract, containing less than 40 % by weight of cocoa calculated on a totally defatted basis, and food preparations of goods of headings 04.01 to 04.04 containing less than 5 % by weight of cocoa calculated on a totally defatted basis, of heading 19.01.

(d) Swelled or roasted cereals containing not more than 6 % by weight of cocoa calculated on a totally defatted basis (heading 19.04).

(e) Pastry, cakes, biscuits and other bakers' wares, containing cocoa (heading 19.05).

(f) Ice cream and other edible ice, containing cocoa in any proportion (heading 21.05).

(g) Beverages, non-alcoholic or alcoholic (e.g., "creme de cacao"), containing cocoa and ready for consumption (Chapter 22).

(h) Medicaments (heading 30.03 or 30.04).
The Chapter also excludes theobromine, an alkaloid extracted from cocoa (heading 29.39).

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