2106.90.26.00 - Other

This classification, HTS Code 2106.90.26.00, pertains to a specific type of "butter substitute" within the broader category of miscellaneous edible preparations. These products are characterized by containing over 15 percent by weight of butter or other fats or oils derived from milk. Crucially, this subcategory further narrows the scope to those butter substitutes that contain over 10 percent by weight of milk solids and, in turn, possess over 45 percent by weight of butterfat. This signifies a product that closely mimics butter's composition, particularly in its richness derived from milk fats.

This specific classification distinguishes itself from its sibling categories by its precise quantitative thresholds for milk solids and butterfat content. While other subcategories under 2106.90.24.00 and 2106.90.22.00 may also be butter substitutes with milk-derived fats, they are defined by their adherence to specific general notes or additional U.S. tariff provisions, rather than the defined percentage ranges of butterfat and milk solids that are the defining criteria here.

As a leaf node, this classification does not have further subcategories. Therefore, its application is solely determined by whether a butter substitute meets the stringent criteria of containing over 15 percent by weight of butter or milk-derived fats, over 10 percent by weight of milk solids, and over 45 percent by weight of butterfat. Examples would include highly enriched dairy-based spreads that are not classified as pure butter but closely resemble it in fat and solids composition.