1806.90.28.00 - Containing less than 21 percent by weight of milk solids

This HTS classification, 1806.90.28.00, specifically covers food preparations containing cocoa that are not chocolate in bar, block, or slab form, and are not otherwise classified in headings 1806.10. This category encompasses a broad range of cocoa-based products where the milk solids content by weight is less than 21 percent. Examples include certain cocoa powders not intended for direct consumption as candy, cocoa mixes, and other dessert preparations where cocoa is a primary ingredient but the dairy component is relatively low.

Distinguishing this category from its sibling, 1806.90.30.00, is crucial. While both fall under the "Other" designation for preparations not elsewhere specified, 1806.90.28.00 is specifically delineated by its milk solids content falling below the 21 percent threshold. The sibling category, 1806.90.30.00, would therefore cover similar cocoa preparations that *do not* meet this specific milk solids criteria or are defined by other distinctions not captured here.

As a leaf node, this classification does not contain further subcategories. Therefore, the primary focus for importers and exporters is to accurately ascertain the percentage by weight of milk solids within the cocoa preparation. This specific criterion is the definitive factor in correctly assigning goods to this HTS code, ensuring compliance with import and export regulations and accurate duty assessment.