0402.21.73.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS category, 0402.21.73.00, pertains to milk and cream in solid forms (powder, granules, or other solid forms) with a fat content exceeding 1.5 percent by weight, and which do not contain added sugar or other sweetening matter. The specific qualifier for this classification is that the goods must be described in general note 15 of the tariff schedule and entered pursuant to its provisions. This general note typically outlines specific conditions or requirements for the importation of certain dairy products, which must be met for goods to fall under this particular subheading.

It is crucial to differentiate this category from its siblings. HTS code 0402.21.75.00 also classifies milk and cream in solid forms meeting the same fat and sugar criteria, but its import is contingent on meeting the conditions set forth in additional U.S. note 9 to chapter 4. In contrast, 0402.21.90.00 serves as a residual "Other" category for products that do not meet the specific provisions of either 0402.21.73.00 or 0402.21.75.00. Therefore, the defining characteristic for classification here lies in adherence to the directives specified within general note 15.

As this is a leaf node, there are no further subcategories. Classification within 0402.21.73.00 is final once the criteria of solid form, fat content, absence of added sugar, and compliance with general note 15 are satisfied. Importers should meticulously review the text of general note 15 to ensure their product meets all stipulated requirements for correct entry and classification.