1702.90.52.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions 🖩

This HTS subheading, 1702.90.52.00, covers "Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel" when specifically described and entered pursuant to general note 15 of the tariff schedule. This general note typically pertains to specific trade agreements or provisions that may allow for particular treatments or classifications. The goods falling under this provision are essentially sugars and sugar-based products that do not fit into more specific categories within Chapter 17, and are subject to the special entry conditions outlined in general note 15.

Within the broader category of "Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel," this particular subheading, "Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 percent by weight of fructose," and further narrowed by "Other," specifically targets sugar-based products not explicitly defined elsewhere. The crucial differentiating factor for this classification, as with its immediate sibling category (which would be another "Other:" if it existed at this precise level), is the application of the provisions of general note 15. Without this specific reference, goods of this nature might otherwise be classified under different subheadings based solely on their composition or form.

As this is a leaf node, there are no further subcategories to introduce. Classification under 1702.90.52.00 hinges on the precise definition of the imported goods as falling within the scope of "other" sugars and sugar preparations, and critically, the fact that their entry is being made in accordance with the stipulations of general note 15. This implies that the importer must demonstrate that the goods meet the criteria outlined in that general note for this specific classification to be valid.