1806.10.43.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS classification, 1806.10.43.00, covers cocoa powder that contains added sugar or other sweetening matter and, crucially, has 90 percent or more by dry weight of sugar. This high sugar content is the defining characteristic of this specific subcategory, indicating products that are predominantly sweet with cocoa as a significant, but not necessarily dominant, component in terms of weight. These are typically formulated as sweetening agents or primary components in confectionery and dessert preparations where sugar is the main ingredient.

It is important to distinguish this category from its sibling, "Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17." While both involve high sugar content, this specific classification is focused solely on cocoa powder with 90% or more sugar by dry weight, whereas the sibling category is broader and references specific additional U.S. notes pertaining to sugar content in other articles beyond just cocoa powder. Another sibling, "Other," would encompass cocoa powder with added sugar that does not meet the stringent 90% sugar by dry weight threshold.

As a leaf node, this classification does not have further subdivisions. Therefore, classification under 1806.10.43.00 is dependent on meeting the explicit criteria of containing cocoa powder with added sugar or other sweetening matter, and achieving a dry weight composition of 90 percent or more of sugar. Importers must accurately calculate the dry weight percentage of sugar to ensure correct classification.