1901.90.71.00 - Other

This classification covers food preparations that meet the general criteria of heading 1901 but are not otherwise specified within more specific subheadings of this heading. Specifically, it applies to articles containing over 10 percent by dry weight of sugar, as defined by additional U.S. note 3 to chapter 17, that are prepared from malt extract, flour, groats, meal, starch, or milk-based goods (headings 0401 to 0404). These preparations can either contain no cocoa or less than 40 percent by weight of cocoa (calculated on a totally defatted basis). The key characteristic is the presence of a significant sugar content, alongside the base ingredients.

This specific subheading, 1901.90.71.00, is distinct from its sibling category, 1901.90.69.00, which pertains to articles described in additional U.S. note 8 to chapter 19. While both fall under the broader "Other" categories within heading 1901, the deciding factor for 1901.90.71.00 is the high sugar content threshold and its alignment with the definition in additional U.S. note 3 to chapter 17. Products classified here will typically be sweet confectioneries or sweetened food preparations where sugar is a primary component.

As a leaf node, this classification does not have further subcategories. Therefore, to ensure correct classification, importers and exporters should meticulously verify that the product in question meets all the specified criteria: it is a food preparation of the types described in heading 1901, contains over 10 percent by dry weight of sugar (per additional U.S. note 3 to chapter 17), and does not fit into any other more specifically defined subheading within heading 1901. Typical examples could include certain types of sugar candies, sweetened cereal bars, or other baked goods where sugar content is predominant.