1806.20.91.00 - Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions 🖩

This classification covers prepared food products containing cocoa, specifically those in bulk form, such as liquid, paste, powder, or granular preparations, as well as solid blocks, slabs, or bars exceeding 2 kilograms. The key defining characteristic is the presence of cocoa as a primary ingredient, combined with other food components, presented in quantities designed for further processing or bulk consumption. This category encompasses a wide range of products like cocoa powder mixes, chocolate in bulk for industrial use, and other confectionery preparations not specifically defined elsewhere within heading 1806.

Within the "Other" subcategories at this level, 1806.20.91.00 is specifically designated for blended syrups that meet the criteria outlined in additional U.S. note 4 to chapter 17. This distinguishes it from its sibling category, 1806.20.94.00, which would cover all other preparations in bulk form not falling under the specific syrup provision. Therefore, the critical differentiating factor for this classification lies in whether the bulk cocoa preparation qualifies as a blended syrup as defined by the referenced additional U.S. note.

As this is a leaf node in the HTS, there are no further subcategories branching from 1806.20.91.00. Classification under this code is final, contingent upon meeting the requirements for bulk cocoa preparations and specifically qualifying as a blended syrup under the relevant U.S. note. Importers must ensure that the goods precisely align with the description of blended syrups in bulk form, ensuring correct documentation and adherence to the tariff's structural hierarchy.