0406.10.74.00 - Described in additional U.S. note 23 to this chapter and entered pursuant to its provisions

This classification, HTS Code 0406.10.74.00, pertains to specific fresh (unripened or uncured) cheeses and curd that meet the criteria outlined in additional U.S. note 23 to Chapter 4. These provisions typically detail certain cheeses that, while fresh, have undergone particular treatments or have specific characteristics that distinguish them for customs purposes. This category is the most granular level for certain low-fat fresh cheeses within the broader "Other" classifications of fresh cheese.

Distinguishing this category from its sibling, 0406.10.78.00 "Other," relies heavily on the specific parameters defined by additional U.S. note 23. While both fall under "Other" subcategories for fresh cheeses with 0.5% or less butterfat, the 0406.10.74.00 code is assigned when the product strictly adheres to the stipulations within that note. The sibling category would then encompass other fresh cheeses with 0.5% or less butterfat that do not meet the specific criteria of additional U.S. note 23.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, the focus for classification here is on accurately identifying whether a fresh cheese or curd, containing 0.5% or less butterfat, precisely aligns with the detailed requirements set forth in additional U.S. note 23 to Chapter 4. Importers must carefully consult this note and the product's characteristics to ensure correct classification under this specific subheading.