1806.90.49.00 - Other

This classification covers "other" food preparations containing cocoa that do not fall under more specific provisions within heading 1806.90. Specifically, this "Other" subcategory, identified by HTS code 1806.90.49.00, applies to articles containing over 65 percent by dry weight of sugar, as further defined by additional U.S. note 2 to chapter 17. This encompasses a broad range of cocoa-based products where sugar is the predominant component by dry weight, excluding those with more specific qualifying criteria.

It is crucial to distinguish this subcategory from its sibling, 1806.90.45.00. While both relate to cocoa preparations with high sugar content, the sibling specifically refers to articles described in and entered pursuant to additional U.S. note 7 to chapter 17. This implies that 1806.90.49.00 applies to those sugar-rich cocoa preparations that *do not* meet the specific requirements or provisions of additional U.S. note 7, thus representing a residual category for such items.

As a leaf node, 1806.90.49.00 does not have further subcategories. Therefore, classification within this code hinges on meeting the criteria of containing over 65 percent by dry weight of sugar and not qualifying for the more specific provisions outlined in the sibling category or other more detailed subheadings under 1806.90. Examples might include certain sugar candies with a significant cocoa content, or confectionery items where the primary ingredient by dry weight is sugar, and cocoa is present but not in a form or proportion that would trigger a more specific classification.