0401.40.05.00 - Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

This classification covers milk and cream specifically defined by additional U.S. note 5 to Chapter 4 of the Harmonized Tariff Schedule, which are imported or exported according to the provisions outlined in that note. These products are characterized by their fat content, which falls within the range of exceeding 6 percent but not exceeding 10 percent by weight. This specific fat content is a key determinant for classification within this subcategory.

It is crucial to distinguish this category from its sibling, 0401.40.02.00, which covers milk and cream of the same fat content range but entered pursuant to general note 15 of the tariff schedule. The primary difference lies in the specific U.S. note governing the entry and classification of the goods. The sibling category, 0401.40.25.00, represents all other milk and cream products within the "exceeding 6 percent but not exceeding 10 percent fat content" group that do not meet the criteria for the other subcategories.

As this classification is a leaf node, there are no further subdivisions. Classification within 0401.40.05.00 is contingent upon the product meeting the precise criteria of additional U.S. note 5 to Chapter 4, in addition to its fat content. Importers and exporters should carefully review the language of this specific U.S. note to ensure accurate classification.