1806.90 - Other:
Sub-classifications
Overview
This category, "Other," within HTS 1806.90 encompasses a diverse range of food preparations containing cocoa that do not fit into the more specific sibling categories. This includes products that are not primarily cocoa powder with added sugar (1806.10), nor are they in large blocks, slabs, bars, or bulk forms exceeding 2 kg (1806.20). It generally covers finished confectionery items, baked goods with cocoa content, and other cocoa-based food products presented in smaller, individual servings or consumer-ready packaging.
To distinguish this category from its siblings, consider the presentation and primary composition. HTS 1806.10 specifically addresses cocoa powder for further processing or direct consumption as a beverage base, while 1806.20 focuses on larger bulk formats or significant bar/slab forms. Therefore, 1806.90 acts as a residual category for cocoa-containing foodstuffs that fall outside these defined parameters, often representing ready-to-eat or ready-to-bake items.
Within HTS 1806.90, further subdivisions exist to refine classification. The primary subcategory, 1806.90.01.00, addresses goods described in general note 15 and entered under its specific provisions. This indicates that certain items, perhaps with specific import requirements or tariff treatments, are pulled out for separate classification. The subsequent "Other" designation within this level signifies any remaining items that do not meet the criteria for 1806.90.01.00, ensuring all remaining cocoa preparations are accounted for under the broader "Other" umbrella.