2101.20.44.00 - Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions

This classification covers extracts, essences, and concentrates derived from tea or maté, as well as preparations that utilize these as their primary base. This also extends to products where tea or maté itself is the principal ingredient. Critically, for goods to fall under this specific heading, they must contain over 65 percent by dry weight of sugar and also meet the criteria outlined in additional U.S. note 2 to chapter 17. This note often pertains to specific forms or concentrations of sugar content in relation to the overall product.

This category is distinguished from its sibling, 2101.20.48.00 ("Other"), by its very specific sugar content and adherence to additional U.S. note 2. While the "Other" category would encompass any tea or maté-based preparations not meeting these precise sugar and note requirements, this classification targets a narrower group of highly sweetened products. Examples might include certain highly concentrated tea or maté flavored syrups or candies where the sugar content significantly outweighs the tea or maté components and aligns with the specific nuances of note 2.

As a leaf node, this HTS classification has no further subcategories. The detailed criteria of sugar content and the specific provisions of additional U.S. note 2 to chapter 17 serve as the definitive points for classifying goods within this heading. Therefore, classification relies solely on a product meeting both the substantial sugar threshold and the requirements stipulated in the referenced U.S. note.