2106.90.76.00 - Other

This classification, HTS 2106.90.76.00, covers "Other" miscellaneous edible preparations that do not fit into more specific subheadings within chapter 21. Critically, these products must contain over 65 percent by dry weight of sugar, as defined in additional U.S. note 2 to chapter 17, and must not be classified under other distinct categories at this level. The "Other" designation signifies that after considering all preceding subheadings, this residual category captures eligible sugar-based edible preparations.

This category is distinguished from its sibling, 2106.90.74.00, which specifically pertains to articles described in additional U.S. note 7 to chapter 17 and entered under its provisions. While both are "Other" edible preparations with high sugar content, 2106.90.76.00 applies to those meeting the sugar threshold of additional U.S. note 2 but *not* the specific criteria of additional U.S. note 7. The key differentiator lies in the precise reference notes and their associated conditions of entry.

As HTS 2106.90.76.00 is a leaf node, there are no further subcategories. Classification at this level necessitates a careful review of the product's composition, particularly its sugar content by dry weight, and a thorough examination of the applicable U.S. additional notes to chapter 17 to ensure it is correctly placed and not superseded by a more specific heading or subheading. Examples of products that might fall here include certain types of confectioneries, sugar-based syrups, or other highly sweetened edible mixes not otherwise specified.