1806.10 - Cocoa powder, containing added sugar or other sweetening matter:

This HTS category, 1806.10, specifically covers cocoa powder that has been combined with sugar or other sweetening agents. This is distinct from pure cocoa powder (which would fall under a different HTS code). The key defining characteristic is the presence of added sweetness, making it a ready-to-use or easily prepared ingredient for confectionery, beverages, and other food products where a sweetened cocoa flavor is desired.

Category 1806.10 differentiates itself from its siblings by its product form and presentation. Unlike 1806.20, which addresses larger bulk forms or solid blocks exceeding 2 kg, or 1806.90 for "other" miscellaneous cocoa preparations, 1806.10 focuses exclusively on cocoa powder with added sweeteners, regardless of the immediate packaging size. The emphasis is on the powdered nature of the product and the inclusion of sweetening matter.

The subcategories within 1806.10 further refine the classification based on the precise sugar content by dry weight. These subdivisions are crucial for determining the exact tariff rate, as varying levels of added sugar can influence the product's characteristics and potential end uses. The distinctions between "less than 65 percent," "65 percent or more but less than 90 percent," and "90 percent or more" by dry weight are the primary criteria for assigning goods to these more granular levels.