2106.90.22.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS subheading, 2106.90.22.00, covers specific butter substitutes that meet a strict set of criteria related to their fat content and milk solids. These products are essentially preparations designed to mimic butter but are not pure butter. The defining characteristic for this classification is that these butter substitutes must contain over 45 percent by weight of butterfat, indicating a significant dairy fat component. They also fall under a broader category of butter substitutes containing over 15 percent by weight of butter or other fats or oils derived from milk, and a more specific group containing over 10 percent by weight of milk solids.

This particular subheading is distinguished from its siblings by its precise butterfat content threshold. HTS 2106.90.24.00 pertains to butter substitutes that are described under a specific additional U.S. note and entered according to its provisions, implying a different set of regulatory or trade-specific requirements might apply. The other sibling, HTS 2106.90.26.00, is a residual category for any other butter substitutes not otherwise specified, making 2106.90.22.00 the most specific classification for those with a high butterfat content.

As this is a leaf node in the HTS classification structure, there are no further subcategories to introduce. Classification at this level is final, meaning that any product meeting the criteria of containing over 45 percent butterfat, over 10 percent milk solids, and over 15 percent total milk-derived fats or oils, and is not specifically covered by the provisions of additional U.S. note 14 to chapter 4, will be classified here. This ensures precise tariff treatment for a niche product within the broader scope of miscellaneous edible preparations.