1806.20.67.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions 🖩

This HTS classification, 1806.20.67.00, pertains to other preparations in bulk form containing cocoa, specifically those with a sugar content exceeding 65 percent by weight. These preparations are generally described in general note 15 of the tariff schedule and are entered pursuant to its provisions. The category encompasses a wide range of cocoa-based products where the primary ingredient by weight is sugar, and which are not specifically classified elsewhere. Examples include certain very sweet cocoa powders, highly sweetened cocoa pastes, or bulk chocolate-like preparations designed for further industrial processing.

Distinguishing this category from its sibling, which is also under "Other:", relies on the critical threshold of sugar content. While both are "Other" preparations in bulk form, this specific subcategory is defined by its high sugar concentration, indicating a product where sweetness is a dominant characteristic. This differentiation is crucial for accurate duty assessment, as different sugar content levels can lead to varied tariff treatments.

As a leaf node, this classification does not have further subdivisions. Therefore, classification at this level necessitates a careful analysis of the product's composition, particularly its sugar content by weight, to ensure it meets the "more than 65 percent by weight of sugar" criterion and is indeed a preparation in bulk form not otherwise specified. The general note 15 reference provides additional interpretative guidance for these types of bulk cocoa preparations.