1806.10.65.00 - Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions

This HTS subheading, 1806.10.65.00, specifically encompasses cocoa powders that contain added sugar or other sweetening matter and are characterized by having 90 percent or more by dry weight of sugar. The key defining factor for this classification is the high sugar content, which significantly alters the composition and intended use of the cocoa powder. These products are typically sweet cocoa mixes intended for direct consumption or as a primary ingredient where the sweetness is a dominant characteristic.

This category is distinguished from its sibling category, 1806.10.75.00, by the specific sugar threshold. While both are cocoa powders with added sugar, 1806.10.65.00 applies only to those where sugar constitutes 90% or more of the dry weight. The "Other" classification (1806.10.75.00) would then cover cocoa powders with added sugar that fall below this stringent 90% sugar threshold.

As this is a leaf node in the HTS, there are no further subcategories to introduce. Classification at this level is definitive based on the established criteria of cocoa powder containing added sugar and meeting the 90% or more by dry weight sugar requirement.