2106.90.34.00 - Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions 🖩

This classification, HTS 2106.90.34.00, pertains to specific butter substitutes that meet the criteria outlined in additional U.S. note 14 to chapter 4. These are generally products designed to mimic the texture and function of butter but are not solely derived from milk fats. The defining characteristic for this subcategory is that they must contain over 45 percent by weight of butterfat, alongside other fats or oils.

This category is distinguished from its sibling, 2106.90.32.00, by the specific additional U.S. note that governs its entry. While both are butter substitutes, the operative note dictates the precise composition and entry requirements, necessitating a careful review of the applicable U.S. note for accurate classification. The sibling category, 2106.90.36.00, represents any other butter substitutes not specifically covered by the preceding notes within this level.

As HTS 2106.90.34.00 is a leaf node, there are no further subcategories. Therefore, classification under this code hinges directly on meeting the specific conditions detailed in additional U.S. note 14 and the established butterfat percentage. Importers must verify that the goods precisely align with these requirements to ensure correct customs declaration.