1701.91.42.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS category, 1701.91.42.00, specifically classifies cane or beet sugar and chemically pure sucrose, in solid form, that contains added flavoring matter, whether or not it also contains added coloring matter. Crucially, for classification within this subcategory, the articles must also meet the criteria outlined in additional U.S. note 2 to chapter 17, which specifies that these articles must contain over 65 percent by dry weight of sugar. This means the product is primarily sugar-based but has been enhanced with flavors.

This subcategory is distinguished from its sibling categories by the specific criteria of containing over 65% sugar by dry weight and the presence of added flavoring. For instance, sibling 1701.91.44.00 covers articles described in additional U.S. note 7 to chapter 17, indicating a different set of qualifying conditions. Sibling 1701.91.48.00, labeled "Other," would encompass flavored and/or colored sugars that do not meet the specific sugar content threshold or other defining notes of the preceding subcategories.

As this is a leaf node, there are no further subdivisions. Therefore, classification under 1701.91.42.00 relies on a careful assessment of both the ingredient composition (presence of flavoring and percentage of sugar) and adherence to the specific provisions detailed in additional U.S. note 2 to chapter 17. Examples of products that might fall here include certain confectionery ingredients or specialized sugar blends where flavor is a primary characteristic and the sugar content is dominant.