1704.90.54.00 - Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions

This HTS classification, 1704.90.54.00, specifically covers sugar confectionery that does not contain cocoa, and which is further defined by Additional U.S. Note 10 to Chapter 4. These are typically products where dairy ingredients play a significant role, such as certain types of fudges, caramels, or other soft candies made with milk or cream, and which are entered in accordance with the provisions outlined in that note. The key is the combination of non-cocoa sugar confectionery with specific dairy characteristics recognized under U.S. tariff law.

This category is distinguished from its sibling, 1704.90.58.00, which is designated for "Other" sugar confectionery not containing cocoa that does not meet the specific dairy product criteria described in Additional U.S. Note 10. Therefore, while both fall under the broader "Other" subheadings for sugar confectionery not containing cocoa, 1704.90.54.00 requires a specific adherence to the dairy product definitions within the relevant U.S. notes, making it a more narrowly defined category for dairy-based confectioneries.

As this is a leaf node, there are no further subcategories under 1704.90.54.00. Classification at this level is final, and the determining factor is whether the sugar confectionery not containing cocoa also meets the specific dairy product requirements as stipulated in Additional U.S. Note 10 to Chapter 4. This ensures that products with a substantial dairy component, as per U.S. customs definitions, are correctly categorized.