2202.99.24.00 - Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions 🖩

This HTS classification, 2202.99.24.00, specifically covers non-alcoholic beverages that are based on milk and are not categorized under more specific provisions. These are distinct from other beverages under heading 2202 as they are milk-based. The key characteristic for inclusion here is the presence of milk as a primary ingredient, which differentiates them from water-based beverages, fruit juices, or other flavored drinks.

Distinguishing this category from its siblings, 2202.99.22.00 and 2202.99.28.00, is crucial. The sibling 2202.99.22.00 is reserved for milk-based drinks that meet specific criteria outlined in general note 15 of the tariff schedule. Category 2202.99.28.00, "Other," serves as a residual for milk-based drinks not falling into either of the preceding sub-classifications. Therefore, 2202.99.24.00 is for milk-based drinks that do not satisfy the conditions of general note 15 and are not otherwise classified.

As this is a leaf node, there are no further subcategories. Therefore, the classification hinges on the precise definition and application of "milk-based drinks" and the exclusion criteria defined by the adjacent sibling categories. Importers and customs brokers should carefully examine the composition and any specific rulings or notes applicable to ensure accurate classification.