Chapter 18 : Cocoa and cocoa preparations

Notes.

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.

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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