0403.90.72.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions 🖩

This HTS category, 0403.90.72.00, covers sour cream that has been classified under the specific provisions of general note 15 of the Harmonized Tariff Schedule. This note often relates to goods that have undergone particular processing or meet certain qualitative standards that allow for their distinct classification within the yogurt, buttermilk, and fermented milk products chapter. The key characteristic for items in this subcategory is their high butterfat content, exceeding 45 percent by weight, alongside their classification being governed by general note 15.

This specific classification distinguishes itself from its siblings primarily by the governing clause for its entry into the tariff schedule. While 0403.90.74.00 is entered pursuant to additional U.S. note 6 to chapter 4, and 0403.90.78.00 is for "Other" sour cream meeting the butterfat threshold, this category 0403.90.72.00 is specifically dictated by the general note 15 provisions. This implies that the eligibility for this classification is tied to the particular stipulations outlined within general note 15, which may involve specific origin, quality, or labeling requirements that differentiate it from other sour cream classifications.

As this is a leaf node, there are no further subcategories beneath 0403.90.72.00. Therefore, classification into this category is final for sour cream meeting the described butterfat content and adhering to the requirements of general note 15. Importers must ensure that their product's documentation and physical characteristics align precisely with the criteria set forth in general note 15 to correctly classify their sour cream under this provision, differentiating it from sour cream entered under different specific tariff provisions or those falling into the general "Other" category.