2106.90.99.72 - Containing sugar derived from sugar cane and/or sugar beets

This HTS category, 2106.90.99.72, encompasses food preparations that are specifically characterized by the presence of sugar derived from either sugar cane or sugar beets. These preparations are intended for direct consumption or for use in the manufacture of other food products and beverages, and their defining feature is the origin of their sweetening component. The classification hinges on the fact that the sweetening agent is specifically sourced from sugar cane or sugar beets, distinguishing it from preparations that may use other types of sugars or sweetening agents.

Within the broader "Other" subheadings of "Food preparations not elsewhere specified or included" (2106.90), this category is distinct from its siblings. Specifically, 2106.90.99.71 covers preparations containing high-intensity sweeteners like aspartame or saccharin, which are synthetic or artificial sweeteners, not sugars derived from sugar cane or beets. Furthermore, 2106.90.99.73, designated as "Other," would apply to preparations that do not fall under the specific criteria of 2106.90.99.72 or 2106.90.99.71, such as those containing different types of sugars or other non-sugar sweetening agents.

As a leaf node in the HTS classification system, 2106.90.99.72 does not have further subcategories. This means that goods classified here are considered specific enough to warrant their own distinct code, and any further breakdown would be handled by the preceding or succeeding sibling categories. Therefore, the classification for items falling under this code will be definitive, based on the explicit presence of sugar derived from sugar cane and/or sugar beets as a key ingredient.