1806.10.55.00 - Other 🖩

This HTS subheading, 1806.10.55.00, encompasses cocoa powder preparations that contain a significant amount of added sugar or other sweetening matter, specifically those where sugar constitutes 90 percent or more by dry weight. Furthermore, these articles must contain over 65 percent by dry weight of sugar and meet the criteria outlined in additional U.S. note 2 to chapter 17 of the Harmonized Tariff Schedule. This category is designed for products that are primarily sugar-based with cocoa powder as a significant, but secondary, component, used in various food preparations where the dominant characteristic is its high sugar content.

It is crucial to distinguish this subheading from its sibling, 1806.10.45.00. While both fall under cocoa powder containing added sugar and have high sugar content, the sibling category specifically applies to articles described and entered pursuant to additional U.S. note 7 to chapter 17. This means that 1806.10.45.00 covers items that meet the specific provisions and entry requirements detailed in that particular additional U.S. note, whereas 1806.10.55.00 applies more broadly to articles meeting the sugar percentage thresholds outlined in additional U.S. note 2 to chapter 17.

As this subheading represents a leaf node within the HTS structure, there are no further subcategories. Classification under 1806.10.55.00 is final for eligible goods. Practical examples of products that might fall under this classification could include highly sweetened cocoa mixes intended for beverage preparation where the sugar is the primary ingredient by weight, or certain granulated cocoa-flavored sugar products. The key determinative factors for classification remain the percentage of cocoa powder, the percentage of added sugar by dry weight, and adherence to the specific sugar content criteria of additional U.S. note 2 to chapter 17.