1806.32.55.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS classification, 1806.32.55.00, encompasses specific food preparations containing cocoa that are presented in forms other than finished confectionery, such as blocks, slabs, or bars. Crucially, these products are distinguished by their adherence to General Note 15 of the tariff schedule, which outlines particular requirements or conditions for their entry into the customs territory. This note typically refers to goods entered under specific trade agreements or special provisions, dictating that classification depends not only on the inherent characteristics of the product but also on its designated entry status.

This category is distinct from its sibling, 1806.32.90.00, which covers "other" preparations in blocks, slabs, or bars that do not meet the specific requirements stipulated in General Note 15. While both fall under the broader umbrella of "other, in blocks, slabs or bars," the presence of General Note 15 in this specific classification signifies a unique import scenario or a product that benefits from special tariff treatment based on its origin or intended use, as defined by that general note.

As a leaf node, 1806.32.55.00 does not have further subcategories. Therefore, precise classification within this code relies heavily on confirming that the product indeed falls under the provisions of General Note 15. Examples might include certain semi-finished cocoa products intended for further processing under specific trade arrangements, or prepared foods containing cocoa in bulk that are subject to special customs procedures as detailed in the aforementioned general note.