1806.20.75.00 - Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions

This HTS classification covers specific chocolate and other food preparations containing cocoa that are presented in bulk form, such as in blocks, slabs, or bars weighing over 2 kg, or in liquid, paste, powder, granular, or other bulk forms in containers or immediate packings exceeding 2 kg. Critically, these products must contain more than 65 percent by weight of sugar and be described by additional U.S. note 8 to chapter 17, entered pursuant to its provisions. This note often pertains to specific raw sugar or high-sugar content ingredients that influence the final product's classification.

Distinguishing this category from its sibling, 1806.20.77.00 (Other), lies in the specific reference to additional U.S. note 8 to chapter 17. While both fall under "Other" preparations in bulk form and have a high sugar content, this particular subheading requires the product to explicitly meet the conditions outlined in that specific U.S. note. This implies a nuanced eligibility based on the type or source of sugar content, or specific processing methods related to sugar, as detailed in the aforementioned note.

As this is a leaf node, there are no further subcategories. Therefore, classification under 1806.20.75.00 is definitive once the conditions regarding bulk presentation, high sugar content (over 65%), and compliance with additional U.S. note 8 to chapter 17 are met. Examples of goods that could potentially fall here, assuming they meet all criteria, might include large industrial blocks of chocolate or cocoa-based confectionary ingredients intended for further manufacturing, where the specific nature of their sugar composition is relevant to U.S. import regulations.