2106.90.32.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS code, 2106.90.32.00, specifically classifies butter substitutes that are in either a liquid or solid state and contain over 15 percent by weight of butter or other fats or oils derived from milk. Within the broader category of "Other" food preparations, this classification is further refined to target products that mimic butter's function and composition but are not solely derived from milk fat. The "Other" designation at this level indicates that these butter substitutes do not fall under more specific subheadings within the broader "butter substitutes" category.

The critical defining factor for this subheading is the butterfat content. Specifically, goods classified here must contain over 45 percent by weight of butterfat. This distinguishes it from other potential butter substitutes that might contain a lower percentage of butterfat or a higher proportion of non-dairy fats and oils. The sibling category, 2106.90.34.00, also covers butter substitutes but is defined by entry pursuant to additional U.S. note 14 to chapter 4, suggesting a specific regulatory or sourcing requirement rather than a purely compositional one. The remaining sibling, 2106.90.36.00, is a residual category for any other butter substitutes not meeting the specific criteria of the preceding subheadings.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the focus for classification under 2106.90.32.00 rests entirely on meeting the compositional requirements: being a butter substitute, existing in liquid or solid form, and possessing more than 45 percent butterfat by weight. This precise definition ensures that products are accurately categorized based on their physical and chemical characteristics, facilitating consistent trade and customs processing.