0402.21.05.00 - Described in additional U.S. note 7 to this chapterand entered pursuant to its provisions

This HTS classification covers milk and cream in solid form, specifically powder or granules, with a fat content exceeding 1.5 percent. Crucially, these products do not contain added sugar or other sweetening matter, and their fat content does not exceed 3 percent by weight. The "Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions" designation indicates that specific, detailed specifications outlined in U.S. Additional Note 7 of Chapter 4 must be met for a product to be classified here.

This category is distinct from its sibling, 0402.21.02.00, which also covers milk and cream in solid form without added sugar and with a fat content not exceeding 3 percent. The key differentiator lies in the basis for entry: 0402.21.02.00 is entered pursuant to general note 15 of the tariff schedule, implying broader eligibility. In contrast, 0402.21.05.00 requires adherence to the more specific criteria laid out in additional U.S. note 7. The sibling category 0402.21.25.00, labeled "Other," serves as a residual category for products meeting the general criteria but not specifically covered by the preceding subdivisions.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification under 0402.21.05.00 is final for products that meet all the outlined conditions, including the specific requirements of additional U.S. note 7. This necessitates a careful review of the product's composition, fat content, and any relevant import documentation to ensure compliance with the detailed provisions of that note.