1806.32.14.00 - Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions 🖩

This classification covers specific chocolate and cocoa preparations that do not fit into other more narrowly defined categories within the "Other, in blocks, slabs or bars" grouping. The defining characteristic is that these preparations consist entirely of ground cocoa beans, potentially with added cocoa fat, flavoring, or emulsifying agents. Crucially, they 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. The intent of this category is to capture products that are not considered candy or confectionery for retail consumption.

This category is distinguished from its sibling category by the presence of butterfat or other milk solids. While both fall under "Other" preparations, the sibling category would typically encompass preparations that are either entirely devoid of milk solids or exceed the specified thresholds for milk solids and sugar. The focus here is on the precise composition, differentiating from products that are primarily confectionery.

As this is a leaf node, there are no further subcategories. Therefore, the classification of goods under HTS 1806.32.14.00 hinges on a precise adherence to the stated compositional limits regarding milk solids and sugar, and the exclusion of products intended for sale as retail candy or confection. Examples might include certain types of unsweetened baking chocolate or specialized cocoa-based ingredients used in further manufacturing processes.