1901.10.74.00 - Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions 🖩

This HTS subheading, 1901.10.74.00, specifically classifies preparations suitable for young children, put up for retail sale, that contain over 10 percent by weight of sugar. These are further defined by additional U.S. note 3 to chapter 17, which provides specific criteria for sugar content and its calculation within these food preparations. Such items are typically formulated for nutritional purposes and are packaged for direct consumer use by infants and young children.

The key differentiator for this subheading, compared to its sibling category 1901.10.76.00 ("Other"), lies in the quantitative sugar content. While both are preparations for young children, 1901.10.74.00 is strictly for those exceeding the 10 percent sugar threshold as stipulated in the relevant U.S. note. This distinction is crucial for accurate tariff assessment and for ensuring compliance with specific import regulations pertaining to sugar content in food products.

As a leaf node, this subheading does not have further subcategories. Therefore, its classification is determined by meeting the criteria outlined in its description and the referenced additional U.S. note, differentiating it from the more general "Other" preparations for young children. Practical classification will involve verifying the sugar content through laboratory analysis or manufacturer documentation to confirm it meets or exceeds the 10 percent threshold.