1806.20.36.00 - Containing less than 21 percent by weight of milk solids 🖩

This HTS category, 1806.20.36.00, specifically classifies preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring, or emulsifying agents. These preparations must contain not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar. Crucially, this subheading applies to bulk forms exceeding 2 kg, such as liquid, paste, powder, or granular states, or in blocks, slabs, or bars weighing more than 2 kg, that contain less than 21 percent by weight of milk solids. This classification excludes items intended for retail sale as candy or confection.

The primary distinction of this category from its sibling, 1806.20.38.00 ("Other"), lies in the specific milk solids content threshold. While both fall under the broader "Containing butterfat or other milk solids" heading, 1806.20.36.00 is reserved for bulk preparations with a *lower* percentage of milk solids, specifically under 21 percent. Sibling categories at this level are designed to capture variations in the exact composition and form of these cocoa-based preparations, allowing for precise tariff application.

As this is a leaf node within the HTS, there are no further subcategories to introduce. Classification at this point is determined by the defined characteristics: being a preparation of ground cocoa beans in bulk form exceeding 2 kg, containing specific limitations on milk solids and sugar, and having a milk solids content below 21 percent by weight. This level of detail ensures accurate duty assessment based on the precise formulation and presentation of the goods.