2106.90.44.00 - Described in additional U.S. note 5 to chapter 17 andentered pursuant to its provisions 🖩

This HTS classification covers specific syrups derived from cane or beet sugar that have been colored but do not contain added flavoring matter. The critical defining characteristic for this category is its reference to additional U.S. note 5 to chapter 17, indicating that the product must meet the specific criteria outlined in that note for inclusion. This means importers must verify that their product aligns with the technical requirements and definitions presented within U.S. note 5 to chapter 17.

Distinguishing this classification from its sibling, 2106.90.42.00, is paramount. While both deal with syrups derived from cane or beet sugar and involve specific entry provisions, the key difference lies in the referenced provision. Category 2106.90.42.00 pertains to general note 15 of the tariff schedule, whereas this classification specifically references additional U.S. note 5 to chapter 17. Therefore, the applicable entry provision and its associated requirements are the distinguishing factors.

As a leaf node, this classification does not have further subcategories. The classification is definitive once the product meets the requirements of additional U.S. note 5 to chapter 17 and is a colored syrup without added flavoring derived from cane or beet sugar. This implies that a precise match to the conditions set forth in the referenced U.S. note is the sole determinant for classification under 2106.90.44.00.