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October 2025, question 35
Classification · Classification: GRIs, notes and headings
Of the four choices below, which is the best CLASSIFICATION of a non-dairy snack bar, determined to be a food preparation that is a sugar confectionary, made of peanuts and corn flakes and containing cocoa in the chocolate coated bottom? The snack bar contains 8% by weight of cocoa calculated on a totally defatted basis and 53% added sugar. The snack bars are individually wrapped for retail sale.
- 1704.90.3520
- 1806.32.9000
- 1904.10.0040
- 2106.90.9997
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CBP's answer: B. B: 1806.32.9000
Chapter 17 Note 1(a) excludes sugar confectionery containing cocoa and Chapter 18 Note 2 puts it in heading 1806. Chapter 19 Note 3 sends preparations with more than 6 percent cocoa (defatted basis) to 1806, and this bar has 8 percent. So the bar is 1806, in bar form, not filled: 1806.32.9000. Heading 1704, 1904 and 2106 do not apply.
Sugar confectionery containing cocoa (heading 1806) Chapter 17, Note 1
Heading 1904 does not cover preparations containing more than 6 percent by weight of cocoa calculated on a totally defatted basis Chapter 19, Note 3
Search for: Sugar confectionery containing cocoa
CBP's key cites: Chapter 17, Note 1; Chapter 18, Note 2; Chapter 19, Note 3
Question and key from CBP's October 2025 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).