1901.10 - Preparations suitable for infants or young children, put up for retail sale:
Sub-classifications
Overview
Heading 1901.10 specifically covers preparations designed for consumption by infants and young children, which are then packaged for direct sale to consumers. These preparations are typically nutrient-fortified and formulated to meet the specific dietary needs of these age groups. Examples include infant formulas, cereal-based weaning foods, and milk-based drinks intended for toddlers, all presented in finished retail packaging.
This classification is distinct from its siblings. While 1901.20 deals with mixes and doughs intended for subsequent baking, and 1901.90 encompasses all other food preparations under heading 1901 not elsewhere specified, 1901.10 is exclusively for ready-to-consume products formulated for infants and young children. The critical differentiating factor is the intended end-user (infants/young children) and their presentation for immediate retail sale, rather than ingredients for further processing or general food preparations.
The subcategories under 1901.10 reflect the distinction between preparations specifically suited for infants and those for young children. This differentiation allows for more precise classification based on the developmental stage and nutritional requirements the product is formulated to address, ensuring accurate tariff application.