1806.90.45.00 - Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions 🖩

This HTS category, 1806.90.45.00, encompasses a specific subset of food preparations containing cocoa that are further defined by Additional U.S. Note 7 to Chapter 17. These are typically confectionery products where the cocoa content is secondary to a very high sugar concentration, and their classification is dictated by specific import provisions outlined in that note. Items falling under this heading are distinguished by their substantial sugar content, often exceeding 65 percent by dry weight, and their specific entry requirements as per the aforementioned U.S. note.

The primary distinction for this category lies in its explicit reference to Additional U.S. Note 7 to Chapter 17, which provides detailed criteria for its inclusion. Unlike its sibling category, 1806.90.49.00 ("Other"), which serves as a residual category for other cocoa preparations not elsewhere specified, this heading is precisely defined by the sugar content and the specific import regulations. This ensures that only goods meeting the stringent requirements of the additional U.S. note are classified here.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, the focus remains on clearly delineating the scope of goods covered by 1806.90.45.00 itself. This classification is reserved for those products that are not only "other" food preparations containing cocoa but also meet the specific criteria of having over 65 percent by dry weight of sugar and are entered in accordance with Additional U.S. Note 7 to Chapter 17, often relating to sugar quotas or specific import programs.