1901.90.91 - Other

This HTS code, 1901.90.91, covers "Other" food preparations that fall within the broader scope of heading 1901, specifically those not elsewhere specified or included. It encompasses a wide array of preparations derived from cereals, flour, starch, or milk, provided they do not contain cocoa or contain it in amounts less than 40 percent by weight (calculated on a totally defatted basis). Similarly, preparations of goods from headings 0401 to 0404 are included if they do not contain cocoa or contain less than 5 percent by weight (calculated on a totally defatted basis). The key characteristic of this sub-classification is its residual nature, capturing items that do not fit into more specific descriptions within the 1901 heading.

Distinguishing this category from its sibling, 1901.90.72, is crucial. The sibling code specifically addresses preparations containing over 5.5 percent by weight of butterfat and not packaged for retail sale. Therefore, 1901.90.91 is for preparations that either do not meet the butterfat threshold or are packaged for retail sale, or for products that have no specific butterfat criteria and are otherwise not classified. This emphasizes that 1901.90.91 is a catch-all for many milk and cereal-based food preparations that lack a more precise tariff designation.

Within this "Other" classification, further subdivisions exist to refine the classification based on specific product compositions. Subcategories like 1901.90.91.82 (Corn-soya milk blends) and 1901.90.91.85 (Wheat-flour-soya blends) recognize distinct nutritional and functional blends. The remaining subcategory, 1901.90.91.95, serves as a final residual for all other preparations that satisfy the overarching criteria of heading 1901 but are not specifically enumerated in the preceding subcategories, ensuring comprehensive coverage under this broad heading.