1806.10.24.00 - Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions

This HTS classification covers cocoa powder that has been sweetened with sugar or other sweetening agents. Specifically, it applies to preparations containing cocoa where the dry weight of sugar is between 65 percent and less than 90 percent. The critical distinguishing factor for this subheading is the specific range of sugar content by dry weight, which is further refined by Additional U.S. Note 2 to Chapter 17.

This category is distinct from its sibling, 1806.10.28.00, which covers "Other" cocoa powders containing added sugar or other sweetening matter. While both subheadings deal with sweetened cocoa powder, 1806.10.24.00 precisely targets the 65% to under 90% sugar content range, whereas the "Other" category would encompass sweetened cocoa powders that fall outside this specific sugar percentage threshold. Therefore, careful determination of the precise sugar content by dry weight is paramount for correct classification.

As this is a leaf node, there are no further subcategories. Classification under 1806.10.24.00 is final for products meeting the outlined criteria of sweetened cocoa powder with a dry weight sugar content between 65 percent and less than 90 percent, as stipulated by additional U.S. note 7 to chapter 17.