1806.20.71.00 - Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions

This HTS classification, 1806.20.71.00, covers specific cocoa and chocolate preparations that meet stringent criteria related to their sugar content and entry under additional U.S. note 7 to chapter 17. These products are in bulk form, weighing over 2 kg, and contain more than 65 percent by weight of sugar. The critical distinction for this subheading is that these preparations must also be described in additional U.S. note 2 to chapter 17, which outlines specific conditions for entry, often relating to the type or source of sugar used.

This category is distinguished from its sibling, 1806.20.73.00, which is also categorized under "Other" but does not require adherence to the provisions of additional U.S. note 2 to chapter 17. Therefore, the presence or absence of specific conditions stipulated by additional U.S. note 2 is the primary determinant for classifying goods under 1806.20.71.00 versus its sibling.

As this is a leaf node, there are no further subcategories. Classification at this level is final and depends on meeting all preceding criteria, including the specific sugar content and the precise conditions outlined in additional U.S. note 2 to chapter 17, alongside the general requirements for bulk cocoa preparations exceeding 2 kg.