1901.20.60.00 - Other

This HTS category, 1901.20.60.00, specifically captures mixes and doughs intended for the preparation of bakers' wares of heading 1905 that contain over 65 percent by dry weight of sugar, as defined by additional U.S. note 2 to chapter 17. These preparations are formulated with a high sugar content, making them distinct from other dough or mix categories. This high sugar percentage is a critical factor for classification, indicating a product primarily sweetened and often possessing a specific texture or shelf-life characteristic due to the sugar content.

The distinguishing feature of this category lies in its explicit sugar content threshold. Unlike sibling categories that may be defined by other specific ingredients or U.S. notes, 1901.20.60.00 is exclusively for preparations where sugar constitutes the predominant dry weight component. This ensures that items intended for confectionary applications, or those where sugar plays a primary role in the final baked product's formulation, are correctly categorized.

As this is a terminal classification (a leaf node), there are no further subcategories under 1901.20.60.00. Therefore, the classification is definitive for eligible goods. When classifying under this heading, importers should carefully verify the dry weight percentage of sugar against the requirements of additional U.S. note 2 to chapter 17 to ensure accurate customs reporting. Examples could include highly sweetened cake mixes or specific types of pre-made doughs intended for high-sugar baked goods where sugar is a defining characteristic of the preparation.