1806.32 - Not filled:
Sub-classifications
Overview
This HTS category encompasses food preparations containing cocoa that are presented in the form of blocks, slabs, or bars and are not filled with other ingredients. These products are characterized by their solid, molded form, intended for further consumption or processing. Examples include solid chocolate bars, cocoa mass in block form, and similar unadulterated cocoa-based confectionery.
Distinguishing this category from its sibling, 1806.31, is crucial. While 1806.31.00 specifically covers "filled" preparations (meaning they contain inclusions such as nuts, fruits, or cremes), this category is reserved for those that are solid and do not incorporate such fillings within their structure. The absence of internal fillings is the primary determinant for classification under this heading.
Within this category, further subdivisions are provided to refine classification based on the specific composition of the cocoa preparation. The subcategories distinguish between preparations that consist wholly of ground cocoa beans with specific limitations on milk solids and sugar content, and all other cocoa-based products in solid block, slab, or bar form that do not fit the more specific criteria. This allows for precise identification of products based on their formulation and primary components.