2101.12.44.00 - Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions 🖩

This HTS classification, 2101.12.44.00, covers specific preparations derived from coffee. The defining characteristic for this subheading is that the articles must contain over 65 percent by dry weight of sugar. Furthermore, these sugar-laden coffee preparations must be entered pursuant to the provisions outlined in additional U.S. note 7 to chapter 17 of the Harmonized Tariff Schedule. This note provides crucial criteria for determining eligibility and the specific trade conditions under which such goods can be imported.

This subheading is distinguished from its sibling, 2101.12.48.00 ("Other"), by its explicit sugar content requirement. While other coffee-based preparations exist under heading 2101.12, this particular classification targets those with a significant sugar component, specifically exceeding 65 percent by dry weight, and adhering to the specific import regulations stipulated in the additional U.S. note. The presence of this high sugar content, combined with its coffee base, is the primary determinant for classification here.

As a leaf node within the HTS structure, 2101.12.44.00 does not have further subdivisions. This means that any product meeting the criteria of being a coffee-based preparation containing over 65 percent by dry weight of sugar and entered in accordance with additional U.S. note 7 to chapter 17 will be classified under this specific code. Examples might include certain types of sweetened instant coffee mixes or confections with a substantial coffee extract and sugar base, provided they meet all stipulated conditions.