2101.12.54.00 - Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions

This classification covers soluble coffee preparations that contain over 10 percent by dry weight of sugar. These are specifically products derived from coffee extracts, essences, or concentrates, where sugar has been added as a primary ingredient, and the sugar content significantly influences the product's characteristics. The classification hinges on the presence of sugar exceeding this specified threshold, making it a key determinant for proper identification.

Distinguishing this category from its sibling, "Other" (2101.12.58.00), is the explicit sugar content threshold. While the "Other" category encompasses a broader range of soluble coffee preparations not meeting specific criteria, this classification is narrowly defined by the significant presence of sugar. Therefore, importers must carefully assess the dry weight percentage of sugar to accurately assign goods to this category.

As this is a leaf node within the HTS, there are no further subcategories. Classification under 2101.12.54.00 is final based on the product meeting the criteria of being a soluble coffee preparation containing over 10 percent by dry weight of sugar and adhering to the provisions of additional U.S. note 8 to chapter 17. This note provides specific guidance on the interpretation and application of sugar content for customs purposes within this chapter.