1901.10.76.00 - Other 🖩

This HTS category, 1901.10.76.00, specifically covers food preparations suitable for young children that contain over 10 percent by weight of sugar, as defined by additional U.S. note 3 to chapter 17. These are products that fall under the broader heading of preparations of flour, malt extract, and milk-based products, but are further refined by their specific sugar content and intended consumer. Examples might include certain sweetened infant cereals, milk-based beverages with high sugar content designed for young children, or specific baked goods formulated for this demographic and sweetened beyond the threshold.

The key differentiator for this classification lies in the quantitative sugar content. It distinguishes itself from its sibling category, 1901.10.74.00, which applies to preparations covered by additional U.S. note 8 to chapter 17. This distinction implies that while both may be for young children, the specific criteria for inclusion under note 8 are different and do not involve the same sugar percentage threshold. Therefore, classification hinges on accurately determining the percentage of sugar by weight and referencing the appropriate additional U.S. notes.

As this node represents a leaf category in the HTS structure, there are no further subcategories to introduce. Classification decisions for goods falling under 1901.10.76.00 are final at this level, emphasizing the importance of precise adherence to the specified sugar content and the provisions of additional U.S. note 3 to chapter 17 for accurate tariff determination.