2106.90.99.97 - Containing sugar derived from sugar cane and/or sugar beets

This HTS category, 2106.90.99.97, specifically identifies food preparations that contain sugar derived from either sugar cane or sugar beets. This classification applies to a wide range of composite goods where sugar, originating from these specific sources, is a key ingredient contributing to their flavor, texture, or preservation. The presence of this sugar is the defining characteristic for inclusion under this sub-heading, distinguishing it from other food preparations.

While there are other "Other" sub-classifications within 2106.90.99, such as 2106.90.99.98, this particular code is dedicated solely to those preparations where the sugar component is explicitly derived from sugar cane or sugar beets. The intention is to differentiate based on the sugar source, which can be relevant for specific trade agreements, tariffs, or origin marking requirements. Therefore, a thorough examination of the product's ingredients and their origins is crucial for accurate classification.

As a leaf node, 2106.90.99.97 does not have further subcategories. This means that once a food preparation meets the criteria of being a composite good not elsewhere specified or included, and it contains sugar derived from sugar cane and/or sugar beets, it is classified directly under this code. Examples could include certain confectionery items, baked goods, or specialized food mixes where the sugar origin is specifically identified and relevant for import or export purposes.