0406.90.46.00 - Described in additional U.S. note 25 to this chapter and entered pursuant to its provisions

This HTS classification covers specific types of "other cheese" that are characterized by a Swiss or Emmentaler style with distinct eye formation. The defining characteristic for this subcategory is that the cheese must be described in additional U.S. note 25 to Chapter 4 of the Harmonized Tariff Schedule and entered in accordance with the provisions outlined therein. This often relates to specific labeling, production, or import requirements stipulated by U.S. Customs and Border Protection for cheeses that fit this particular profile, potentially involving reduced duties or specific entry procedures.

Distinguishing this category from its siblings is crucial for accurate classification. The sibling code 0406.90.44.00, also for Swiss or Emmentaler cheese with eye formation, is specifically for cheese described in general note 15 and entered pursuant to its provisions. This suggests a difference in the governing tariff provisions and potentially the types of cheese or the conditions under which they are imported. The other sibling, 0406.90.48.00, is designated for "Other" Swiss or Emmentaler cheeses with eye formation that do not meet the specific criteria of the preceding subheadings.

As this is a leaf node in the HTS database, there are no further subcategories for this specific code. Therefore, classification into 0406.90.46.00 hinges entirely on fulfilling the requirements of additional U.S. note 25 and adhering to the stipulated entry procedures for this particular type of eye-formed Swiss or Emmentaler cheese. Importers must carefully review the details of this additional U.S. note to ensure compliance and correct classification.