1901.90.60.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This classification, HTS Code 1901.90.60.00, pertains to specific dairy preparations that contain over 10 percent by weight of milk solids and are further characterized by their compliance with General Note 15 of the Harmonized Tariff Schedule. These goods are preparations of cereals, flour, starch, or milk, and are not elsewhere specified or included. They can also include food preparations derived from dairy products (headings 0401 to 0404), provided they do not contain cocoa or contain less than 5 percent cocoa by weight, and are also not elsewhere specified or included.

This category is distinguished from its sibling categories by the specific entry requirements and descriptive provisions referenced. While HTS Code 1901.90.61.00 also falls under dairy preparations with over 10 percent milk solids, it is specifically for those described in Additional U.S. Note 10 to chapter 4 and entered pursuant to its provisions. In contrast, HTS Code 1901.90.62.00 covers "Other" dairy preparations meeting the general criteria but not falling under the specific provisions of 1901.90.60.00 or 1901.90.61.00.

As this is a leaf node in the HTS structure, there are no further subcategories within 1901.90.60.00. Therefore, classification at this level relies on carefully assessing whether the imported dairy preparation meets the "over 10 percent by weight of milk solids" threshold and also satisfies the specific stipulations outlined in General Note 15 of the tariff schedule, which often relate to specific formulations, intended uses, or treaty provisions.