1901.90.61.00 - Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions

This HTS classification covers specific dairy preparations that contain over 10 percent by weight of milk solids and are further defined by Additional U.S. Note 10 to Chapter 4. These products are generally food preparations that do not contain cocoa or contain less than 40 percent by weight of cocoa, and are not elsewhere specified or included within Chapter 19. The classification hinges on the presence of milk solids exceeding the specified threshold and adherence to the specific provisions outlined in Additional U.S. Note 10.

This category is distinguished from its sibling, 1901.90.60.00, which specifically applies to food preparations described in general note 15 of the tariff schedule. While both fall under the broader heading of "Dairy preparations containing over 10 percent by weight of milk solids," the differentiating factor here is the explicit reference to Additional U.S. Note 10, indicating a distinct set of qualifying criteria or product types. The other sibling, 1901.90.62.00, represents an "Other" category for dairy preparations containing over 10 percent milk solids that do not fit into either 1901.90.60.00 or this specific classification.

As this is a leaf node in the HTS classification system, there are no further subcategories. Therefore, the practical application of this code relies on accurately identifying products that meet the criteria of containing over 10 percent milk solids, not being elsewhere specified, and specifically conforming to the requirements and definitions stipulated in Additional U.S. Note 10 to Chapter 4. Examples might include specialized infant formulas, certain types of nutritional supplements derived from milk, or specific dairy-based dessert mixes that meet these precise composition and provision requirements.