1806.20.60.00 - Confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter

This HTS category, **1806.20.60.00**, specifically covers confectioners' coatings and other food preparations containing cocoa. The defining characteristics are a minimum content of 6.8 percent non-fat solids derived from the cocoa bean nib and a minimum of 15 percent vegetable fats, excluding cocoa butter. These preparations are typically found in bulk forms such as liquid, paste, powder, or granular, packaged in containers or immediate packings that exceed 2 kg. Their primary function is as an ingredient or coating in the food industry, distinct from finished confectionery products.

Within the broader classification of "Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg," this subcategory is differentiated from those that consist wholly of ground cocoa beans. Those sibling categories focus on preparations where cocoa beans are the sole primary ingredient, with specific limitations on milk solids and sugar content. This category, conversely, encompasses a wider range of formulations where cocoa solids and non-cocoa vegetable fats are key components, intended for diverse applications beyond basic cocoa powder.

As a leaf node in the HTS database, this classification does not have further subcategories. Therefore, classification into 1806.20.60.00 relies on a precise adherence to the specified percentage thresholds for non-fat cocoa solids and non-cocoa vegetable fats, as well as the bulk packaging and weight requirements, to distinguish it from other cocoa-containing preparations. Examples include certain types of compound coatings used on baked goods, ice cream, or other confectionery items where cocoa butter has been replaced or supplemented with other vegetable fats.