I tried many third party partitioning software but all have this stupid limitation

Finaly found, the FreeDOS FDISK have a command line option to change partition type (/MODIFY).
Firstly I created the full card to one partition, then used the /MODIFY for change the type to FAT32 (11), finally formated the card with FreeDOS FORMAT.
(Be carefully if you do same, you can destroy data on your PC hard disk if you select wrong disk for the operation!!! I temporary disabled all hdd in the BIOS for avoiding accidents.)
Then now I can use my spare 16MB card with HxC!

It is will be good for firmware updating then not needed to reformat my normal 2GB card for the update procedure which is loaded with lot of disk images.
I created backup image of the FAT32 formated empty 16MB card, then next time enought write back this image not needed use FreeDOS again.