1806.32.70.00 - Containing less than 21 percent by weight of milk solids 🖩

This HTS category specifically covers chocolate and other food preparations containing cocoa that are presented in blocks, slabs, or bars, and that contain less than 21 percent by weight of milk solids. This detailed sub-classification applies to products where the primary cocoa-based composition is not significantly diluted by milk content. The classification is crucial for determining the appropriate tariff rate and for compliance with import and export regulations concerning dairy content in cocoa products.

Distinguishing this category from its sibling, 1806.32.80.00 "Other," is essential. While both fall under "Other" subheadings within the "Not filled" and "Other" categories, this particular classification hinges on the precise milk solids percentage. Sibling 1806.32.80.00 would encompass other cocoa preparations in block, slab, or bar form that do not meet the specific milk solids threshold defined here, or that may have other distinguishing characteristics not related to milk content.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification into 1806.32.70.00 is final and depends solely on meeting the criteria of being a chocolate or cocoa preparation in block, slab, or bar form with less than 21% milk solids by weight. Examples of products that would fall here include dark chocolate bars with minimal or no milk ingredients, or cocoa-based confectionery bars that meet this specific milk solids requirement and are not otherwise classified.