1806.10.45.00 - Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions

This HTS classification covers cocoa powder that contains added sugar or other sweetening matter, specifically when that sugar constitutes 90 percent or more of the dry weight of the product. Furthermore, it applies to articles where the sugar content exceeds 65 percent by dry weight, as defined by additional U.S. note 2 to chapter 17. These are typically highly sweetened cocoa-based preparations.

This category is distinguished from its sibling, 1806.10.55.00, which is designated for "Other" cocoa powders containing added sugar or sweetening matter. While both deal with sweetened cocoa powder, the current classification is highly specific regarding the percentage of sugar by dry weight (90% or more for the cocoa powder itself, and over 65% for the overall article). The "Other" category would encompass sweetened cocoa powders that do not meet these precise sugar content thresholds.

As this is a leaf node, there are no further subcategories under this specific HTS code. The classification is complete at this level, meaning that goods meeting these precise sugar content requirements and consisting of cocoa powder with added sugar are classified here. Examples might include highly concentrated cocoa mixes intended for confectionary bases or specialized baking ingredients where sugar is the predominant component.