1806.90.59.00 - Other 🖩

This HTS classification, 1806.90.59.00, falls under "Other" preparations containing cocoa and specifically encompasses articles containing over 10 percent by dry weight of sugar, as described in additional U.S. note 3 to chapter 17. This broad category serves as a residual for cocoa-containing products that do not fit into more specific subheadings within heading 1806. It captures a wide array of confectionery and food items where cocoa is a significant ingredient, and the predominant characteristic is the presence of sugar in excess of 10% by dry weight.

To distinguish this classification from its sibling, 1806.90.55.00, it is crucial to note the specific provisions of additional U.S. note 8 to chapter 17. While both subheadings deal with articles containing over 10 percent sugar, 1806.90.55.00 is reserved for goods that meet the criteria of that particular additional U.S. note. Consequently, 1806.90.59.00 applies to all other similar sugar-rich, cocoa-containing preparations that do not qualify for the more specific sibling classification.

As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Therefore, the focus for classification under 1806.90.59.00 is on ensuring the product contains cocoa, has over 10 percent sugar by dry weight, and does not meet the specific requirements of any preceding, more narrowly defined subheadings within heading 1806, including its immediate sibling. Importers should carefully review the sugar content by dry weight and compare the product's characteristics against all applicable additional U.S. notes for chapter 17 to confirm the correct classification.