Unsweetened cocoa powder with no added sugar or sweetening matter falls under heading 1805. Once sugar or another sweetening agent is added, the product moves to heading 1806 (specifically subheading 180610 for sweetened cocoa powder). The presence of any added sweetener — even in small amounts — is the dividing line.

No. Both natural (non-alkalized) and Dutch-process (alkalized) cocoa powders classify under 1805 as long as no sweetening matter has been added. Alkalization is a processing distinction relevant to food labeling and buyer specifications, but it does not create a separate tariff line.