0402.21.27.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions 🖩

This HTS category, 0402.21.27.00, encompasses milk and cream, in powder, granules, or other solid forms, that contain a fat content exceeding 1.5 percent by weight and do not contain added sugar or other sweetening matter. Specifically, this classification applies to solid milk and cream products with a fat content that falls between 3 percent and 35 percent by weight. This designation is crucial for accurately determining import duties and adhering to trade regulations for these dairy products.

Distinguishing this category from its siblings, 0402.21.30.00 and 0402.21.50.00, is vital for precise classification. While 0402.21.30.00 covers products that meet specific criteria outlined in additional U.S. note 8 to Chapter 4, this category, 0402.21.27.00, applies to the "Other" segment within the specified fat content range, meaning it captures those products that do not qualify for the specific provisions of additional U.S. note 8 but still meet the general requirements of solid milk and cream with a fat content between 3% and 35% and no added sugar. The sibling category 0402.21.50.00 represents a broader "Other" classification for solid milk and cream products exceeding 1.5% fat, not containing added sugar, and not otherwise specified.

As a leaf node, this classification does not have further subcategories. Therefore, the focus for classification within 0402.21.27.00 rests on the precise determination of the fat content by weight, ensuring it falls within the 3% to 35% range, and confirming the absence of added sugars or other sweetening matter in its solid form. Practical examples of goods falling under this classification would include whole milk powder, skimmed milk powder, and cream powder where the fat content falls within these specific parameters and no artificial or added sweeteners are present.