2106.90.99.85 - Confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar

This HTS classification, 2106.90.99.85, specifically addresses confectionery products, including chewing gum, that are formulated using synthetic sweetening agents as a primary sweetener instead of traditional sugars. These items are characterized by their sweet taste and often their confectionary form, but their defining feature is the absence of sugar and the reliance on artificial sweeteners like saccharin, aspartame, or sucralose. This category is crucial for distinguishing sugar-free or low-sugar sweet treats from their sugar-containing counterparts.

Distinguishing this category from its siblings involves understanding the specific composition and intended use. For instance, while other "Other" subcategories within 2106.90.99 might cover items like non-dairy coffee whiteners, cream or milk substitutes, herbal teas, or flavored honey, this classification is strictly for finished confectionery products. The critical factor for 2106.90.99.85 is the deliberate substitution of sugar with synthetic sweeteners in products designed for consumption as sweets or confections.

As this classification is a leaf node, there are no further subcategories. Therefore, classification decisions within 2106.90.99.85 will rely on the precise ingredient declaration and the product's presentation as a confectionery item. Importers should ensure that the dominant sweetening agent is synthetic and that the product's primary purpose aligns with that of a confection.