0402.10.05.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS classification pertains to milk and cream, concentrated or containing added sugar or other sweetening matter, specifically in powder, granules, or other solid forms. The critical defining characteristic for this category is that the fat content, by weight, does not exceed 1.5 percent. This precise fat content threshold is paramount for accurate classification, distinguishing these products from those with higher fat percentages within the broader heading 0402.

Within the subheadings of 0402.10, this particular classification (0402.10.05.00) is reserved for products that are described in general note 15 of the tariff schedule and are entered pursuant to its provisions. This indicates that specific regulatory or trade agreements may apply to these goods. It is crucial to differentiate these from the sibling category 0402.10.10.00, which applies to products meeting criteria outlined in additional U.S. note 7 to chapter 4, and the "Other" category 0402.10.50.00, which encompasses all remaining solid forms of milk and cream with a fat content not exceeding 1.5 percent that do not meet the specific provisions of the other subheadings. As this is a leaf node, there are no further subdivisions; therefore, careful adherence to the defining fat content and the stipulations of general note 15 is essential for correct classification.