A KitKat is technically a biscuit.
While often considered a sweet due to its chocolate coating and consumption as a treat, the core component of a KitKat is a wafer biscuit. Nestlé, the manufacturer, explicitly describes it as a "crispy wafer biscuit covered in deliciously smooth KITKAT chocolate." This highlights the biscuit aspect as the fundamental structure of the product. The chocolate serves as a coating and flavor enhancement to the biscuit.