0404.90.28.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This classification, HTS Code 0404.90.28.00, encompasses dairy products described in general note 15 of the tariff schedule and entered pursuant to its provisions. These are products composed of natural milk constituents, which may be concentrated or contain added sugar or other sweetening matter, and are not specifically classified elsewhere within Chapter 4. The "Other" designation at this level indicates that these products do not fit into more specific subheadings under 0404.90.

Distinguishing this category from its siblings is crucial for accurate classification. HTS Code 0404.90.30.00 covers dairy products described in additional U.S. note 10 to this chapter, implying a specific set of criteria or exemptions outlined in that note. In contrast, HTS Code 0404.90.50.00, also labeled "Other," likely represents a further residual category for dairy products not meeting the specific conditions of note 10 or the provisions referenced by general note 15. Therefore, HTS 0404.90.28.00 is reserved for those natural milk constituent products that fall under the general guidelines of note 15, but not the specific ones of additional U.S. note 10, and are not otherwise enumerated.

As a leaf node, this classification has no further subcategories. The classification decision for goods falling under HTS 0404.90.28.00 hinges on the precise interpretation and application of general note 15. This means careful consideration must be given to the nature of the product as a "product consisting of natural milk constituents" and whether it has been concentrated or had sugar or other sweetening matter added, provided these characteristics do not lead to classification under a more specific subheading elsewhere in the tariff schedule.