2106.90.95.00 - Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions

This HTS category, 2106.90.95.00, specifically covers certain food preparations that contain over 10 percent by dry weight of sugar, as further defined by U.S. additional note 8 to chapter 17. These are typically products where sugar is a significant component, impacting their physical form, preservation, and intended use. The classification hinges on meeting both the general criteria for miscellaneous edible preparations under heading 2106 and the specific sugar content and descriptive provisions outlined in the additional U.S. note.

This classification is distinct from its sibling category, 2106.90.97.00, which broadly covers "Other" miscellaneous edible preparations not elsewhere specified. While both fall under the "Other" subheadings at higher levels, 2106.90.95.00 is a more narrowly defined category, strictly requiring the presence of over 10 percent sugar by dry weight and adherence to the specific conditions of U.S. additional U.S. note 8. Without this specific sugar content and descriptive qualification, such goods would likely be classified under the more general "Other" category.

As this is a terminal classification (a leaf node), there are no further subcategories. Classification into 2106.90.95.00 is final when a product meets all the preceding criteria, including the general description for miscellaneous edible preparations, the "Other" subheadings, the specific sugar content requirement, and the stipulations of additional U.S. note 8 to chapter 17. Examples of products that might fall here include certain confectionery items, sweetened powders, or concentrated flavorings where sugar is a primary ingredient and preservative, and which are entered in accordance with the specified provisions.