2106.90.38.00 - Other

This HTS subcategory, "Other," within butter substitutes containing over 45 percent by weight of butterfat, encompasses a very specific range of products. It is designed for those butter substitutes that meet the general criteria of being a butter substitute (whether liquid or solid) and containing over 15 percent by weight of butter or other fats/oils derived from milk, but do not fit into the more narrowly defined sibling category. Essentially, if a product is a butter substitute with a high milk-fat content (over 15%) and is not specifically classified as a butter substitute containing over 45 percent by weight of butterfat, it will fall into this residual "Other" classification.

The crucial distinction for items classified under this specific "Other" node lies in their butterfat percentage. The sibling category, "Butter substitutes containing over 45 percent by weight of butterfat," captures products where butterfat is the dominant fat component. This current node, therefore, is reserved for butter substitutes that contain a significant amount of butter or milk-derived fats and oils (over 15%), but where the butterfat content is between 15% and 45% inclusive. This allows for a precise classification of products that are chemically and functionally similar to butter but vary in their specific composition of butterfat.

As this is a leaf node in the HTS classification, there are no further subcategories for this specific classification. Therefore, the classification of a product hinges entirely on its accurate determination to fall within the scope 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 crucially, not meeting the criteria for the sibling category that specifies over 45 percent by weight of butterfat. Importers and customs officials will need to rely on detailed product formulations and compositional analysis to ensure correct classification.