1806.10.10.00 - Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions

This HTS classification, 1806.10.10.00, pertains to cocoa powder that contains added sugar or other sweetening matter, specifically those preparations with less than 65 percent by weight of sugar. These are typically powdered chocolate products intended for consumption or further processing, where the cocoa solids are present in a significant proportion and sweetened to a particular degree. The key characteristic is the combination of cocoa powder with sweeteners, resulting in a product that is sweeter than pure cocoa powder but still maintains a substantial cocoa content.

This category is distinguished from its siblings by its specific sugar content threshold. The sibling 1806.10.05.00 covers preparations described under a general note, implying specific treaty or trade agreement provisions, while 1806.10.15.00 is a broader "Other" category for cocoa powder with added sugar that does not meet the specific criteria of other subheadings. Therefore, 1806.10.10.00 applies to a clearly defined subset of sweetened cocoa powders based on their sugar proportion.

As this is a leaf node within the HTS structure, there are no further subcategories. Classification under this code is final for qualifying products, and importers should ensure their product's formulation, particularly the percentage of sugar by weight, accurately reflects the criteria for this specific subheading.