1806.90.05.00 - Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions

This HTS classification, 1806.90.05.00, specifically designates food preparations containing cocoa that are also described in additional U.S. note 10 to chapter 4. These are products that meet both the criteria for chocolate and other food preparations containing cocoa and a specific definition related to dairy content as outlined in the U.S. Harmonized Tariff Schedule. Therefore, this category encompasses a narrow range of cocoa-containing goods that possess particular dairy characteristics, allowing for their entry under these specific provisions.

At this level, the primary distinction lies in the explicit reference to additional U.S. note 10 to chapter 4, which defines a subset of dairy products eligible for this classification. While other "Other" subcategories within 1806.90 might cover a broader array of cocoa preparations, this particular code is reserved for those that satisfy the specific dairy product criteria laid out in that note. Careful adherence to the definitions within the additional U.S. notes is crucial for accurate classification under this provision.

As this is a leaf node within the HTS structure, there are no further subdivisions. Consequently, the classification of goods under 1806.90.05.00 relies entirely on their conformity with the general description of chocolate and other food preparations containing cocoa, coupled with their specific fulfillment of the dairy product parameters as defined in additional U.S. note 10 to chapter 4. Importers must ensure that the goods they are declaring meet all the requirements of this note to utilize this specific tariff line.