1806.32.04.00 - Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions

This HTS classification covers specific cocoa preparations that are not intended for retail sale as candy or confectionery. The key defining characteristic is that these preparations consist wholly of ground cocoa beans, potentially with added cocoa fat, flavoring, or emulsifying agents. Crucially, they must contain not more than 32% by weight of butterfat or other milk solids, and not more than 60% by weight of sugar. This category is specifically for preparations that do contain butterfat or other milk solids, exceeding 5.5% by weight.

The primary distinction for this subcategory lies in its butterfat content. Unlike sibling categories that might cover other types of cocoa preparations, this one is precisely defined by the presence of milk solids and a specific butterfat threshold. It is important to note that the intended use is a critical factor; if the product is prepared and packaged for direct consumer sale as candy or confection, it would fall under a different classification, regardless of its composition.

As a leaf node in the HTS structure, there are no further subdivisions under this specific code. Therefore, classification decisions within this category will rely heavily on meeting the precise compositional requirements outlined: the source of the preparation (ground cocoa beans), the limits on milk solids and sugar, and the specific minimum butterfat content of over 5.5%. This ensures a clear distinction from products with lower butterfat levels or those intended for different consumption purposes.