2101.12.48.00 - Other

This classification, 2101.12.48.00, specifically covers preparations with a basis of coffee extracts, essences, or concentrates, or with a basis of coffee itself, that contain over 65 percent by dry weight of sugar. These preparations are further defined by Additional U.S. Note 2 to Chapter 17 of the HTSUS, which provides specific criteria for determining the sugar content and the acceptable forms of these sugary coffee preparations. This category is intended for products where coffee is a significant component, but the high sugar content is the primary determining factor for classification.

This category is distinguished from its sibling, 2101.12.44.00, by the presence of a high sugar content exceeding 65% by dry weight. The sibling category, conversely, applies to preparations that meet the criteria of Additional U.S. Note 7 to Chapter 17, implying different defining characteristics or a different set of sugar content parameters. Therefore, the critical differentiator is the specific sugar percentage and its relation to the governing Additional U.S. Notes.

As this is a leaf node, there are no further subcategories to introduce. The classification is specific and does not branch out into more granular distinctions. Consequently, importers and exporters should focus on ensuring their coffee-based preparations meet the described sugar content threshold and adhere to the stipulations outlined in Additional U.S. Note 2 to Chapter 17 for accurate classification under this code.