2106.90.24.00 - Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions

This classification covers specific food preparations that are essentially butter substitutes but possess a high butterfat content. These products are formulated to mimic the taste and texture of butter but are not entirely derived from milk. Their classification hinges on meeting the criteria of "butter substitutes" as defined in the relevant additional U.S. notes, specifically additional U.S. note 14 to chapter 4, and being entered under those provisions. This note provides precise definitions regarding the composition, including minimum and maximum percentages of milk-derived fats and milk solids, that dictate inclusion in this subcategory.

This specific subcategory, 2106.90.24.00, is distinguished from its siblings by its precise composition of butterfat. While the broader category of "Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk" and the subsequent "Containing over 10 percent by weight of milk solids" set general parameters, 2106.90.24.00 focuses on butter substitutes that contain *over 45 percent by weight of butterfat*. This stringent butterfat threshold differentiates it from other "butter substitutes" which may have lower butterfat percentages but still meet the overarching criteria for the broader categories within 2106.90.24.00.

As this is a leaf node in the HTS structure, there are no further subcategories under 2106.90.24.00. Therefore, classification at this level is final for products meeting all the stipulated compositional requirements and fulfilling the entry provisions outlined in the additional U.S. note. Examples within this category would include certain margarines or spreads specifically formulated to have a butterfat content exceeding 45% and that are also designated as butter substitutes under the relevant additional U.S. notes.