Cocoa Paste, Wholly or Partly Defatted

The HTS heading 180320 covers both wholly and partly defatted cocoa paste without specifying a precise fat-content threshold in the tariff schedule itself; both forms share the single line 1803200000. However, the distinction matters commercially and for downstream food-labeling purposes. Importers should document the residual fat percentage on the commercial invoice and certificate of analysis, as CBP may request this information to confirm the product is genuinely defatted rather than non-defatted paste (which belongs under 180310).

If cocoa beans from one country are processed into defatted paste in a second country, the country of origin for customs purposes is determined by the substantial transformation rule. Pressing or solvent extraction of cocoa liquor into defatted paste is generally considered a substantial transformation, so the country where that processing occurs — not where the beans were grown — is typically the country of origin. Importers sourcing from processing hubs like Malaysia or Indonesia using West African beans should confirm the origin determination with a licensed customs broker before entry.