1806.10.28.00 - Other 🖩

This HTS category, 1806.10.28.00, specifically covers cocoa powder that contains added sugar or other sweetening matter. The key defining characteristics for inclusion here are that the product must be in powder form, possess a significant amount of added sugar, and fall within a particular range: between 65 percent and 90 percent of sugar content by dry weight. Furthermore, these preparations must be articles containing over 65 percent by dry weight of sugar and be described in additional U.S. note 2 to chapter 17. This note provides specific parameters regarding the composition and intended use of certain sweetened cocoa preparations.

This classification is distinct from its sibling category, 1806.10.24.00, which pertains to cocoa powder preparations that meet different criteria outlined in additional U.S. note 7 to chapter 17 and are entered under its specific provisions. While both deal with sweetened cocoa powder, the critical differentiator lies in the specific additional U.S. notes referenced and the accompanying stipulations for entry, which dictate the exact composition and regulatory requirements for each.

As a leaf node within the HTS, this category represents the most granular level of classification for this particular type of sweetened cocoa powder. Therefore, it does not introduce further subcategories. Classification under 1806.10.28.00 hinges on precisely meeting the specified sugar content percentages by dry weight and adhering to the conditions stipulated in the referenced additional U.S. note 2 to chapter 17. Examples of products that would fall under this heading might include certain types of sweetened cocoa mixes or powder bases for confectionery where the sugar content is dominant and specific import requirements are met.