2106.90.28.00 - Other

This HTS classification covers "Other" food preparations within 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." Specifically, this subheading applies to butter substitutes that contain over 10 percent by weight of milk solids, but do not meet the criteria for the sibling category detailed below. These products are essentially dairy-derived fat or oil blends designed to mimic butter's functionality and taste in various culinary applications.

To distinguish this category from its sibling, it's crucial to consider the butterfat content. The sibling category specifically addresses butter substitutes containing over 45 percent by weight of butterfat. Therefore, this current subheading captures butter substitutes with a significant milk solids component (over 10%) and a substantial proportion of milk-derived fats or oils (over 15% total), but where the butterfat content is between a de minimis level and 45 percent. The key differentiator lies in this specific butterfat percentage range.

As this is a leaf node in the HTS classification system, there are no further subcategories. Classification into this subheading depends directly on meeting the prescribed percentages for milk solids and overall milk-derived fats or oils, while not falling into the higher butterfat content sibling category. Examples would include certain margarines or compound butters with a specific balance of milk solids and dairy-derived fats that do not exceed 45% butterfat.