2106.90.39.00 - Artificially sweetened cough drops

This HTS classification, 2106.90.39.00, specifically covers artificially sweetened cough drops. These are preparations designed for therapeutic or prophylactic purposes, primarily for soothing coughs and sore throats, characterized by the absence of added sugars and the presence of artificial sweeteners. Their formulation typically includes medicinal ingredients, binders, flavorings, and bulking agents, all sweetened without relying on traditional sugars.

While this category falls under the broader "Food preparations not elsewhere specified or included" and "Other" subheadings, it is distinct from other entries at this level. For instance, it does not encompass general food preparations, alcoholic preparations, dairy-derived mixtures, or fruit/vegetable juice fortifications. The key differentiator is its specific medicinal purpose and the artificial sweetening, setting it apart from broader edible preparations or confections.

As a leaf node, HTS 2106.90.39.00 does not have further subdivisions. Therefore, the classification of goods within this category hinges on meeting the defined criteria: being a cough drop formulation that is both artificially sweetened and not elsewhere specified in the tariff schedule. Importers must ensure the product’s composition and intended use align precisely with this specific description to avoid misclassification.