1806.32.01.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions 🖩

This HTS classification covers specific chocolate and cocoa preparations, defined by their composition and intended use. The key criteria for this category are that the preparation consists wholly of ground cocoa beans, with or without added cocoa fat, flavoring, or emulsifying agents. Crucially, these products must contain no more than 32 percent by weight of butterfat or other milk solids, and not more than 60 percent by weight of sugar. Furthermore, the articles must contain butterfat or other milk solids, but are specifically excluded from classification here if they are intended for retail consumption as candy or confection.

Distinguishing this category from its siblings, "Other, containing over 5.5 percent by weight of butterfat" and "Other," relies on precise percentages of milk solids and intended retail packaging. This node specifically targets preparations with moderate milk solid content (up to 32%) and is differentiated from items intended for direct sale as candy. The emphasis here is on intermediate preparations or those not packaged for immediate consumer purchase as confections.

As this is a leaf node within the Harmonized Tariff Schedule, there are no further subcategories. Classification within this specific code (1806.32.01.00) is therefore dependent on meeting all the aforementioned compositional and intended-use criteria. Examples of products that might fall here include certain types of cocoa powder mixes designed for baking or as ingredients in other food manufacturing processes, provided they meet the strict percentage limitations for milk solids and sugar, and are not packaged as retail confectionery.