2106.90.92.00 - Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions 🖩

This HTS subheading covers specific food preparations categorized under "Other" within the broader "Miscellaneous edible preparations" chapter. The defining characteristic of this classification is that the articles contain over 65 percent by dry weight of sugar and are explicitly described in additional U.S. note 2 to chapter 17 of the HTS. This note provides specific criteria and definitions for what constitutes sugar-based preparations that fall under this particular subheading when entered under its provisions.

The distinction between this subheading and its sibling, 2106.90.94.00 (Other), lies in the specific sugar content threshold and the direct reference to additional U.S. note 2. While both fall under the general "Other" category at this level, 2106.90.92.00 is reserved for those preparations meeting the strict sugar content requirement as defined by the aforementioned U.S. note. Other "Other" classifications at this level would not necessarily meet this sugar threshold or the specific textual descriptions outlined in the note.

As this is a leaf node, there are no further subcategories within 2106.90.94.00. Therefore, the classification hinges entirely on meeting the criteria of over 65 percent dry weight sugar content and being explicitly covered by the provisions of additional U.S. note 2 to chapter 17. Importers must carefully verify these two conditions to ensure accurate classification, as misclassification could lead to incorrect duty assessment or customs delays.