2940.00 - Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939:

Category 2940.00 encompasses chemically pure sugars, excluding common sugars like sucrose, lactose, maltose, glucose, and fructose. This classification also includes sugar ethers, acetals, and esters, along with their salts, provided they are not classified under headings 2937, 2938, or 2939. The emphasis is on sugars that have undergone specific chemical purification processes or structural modifications, distinguishing them from their less refined or naturally occurring counterparts.

Within Section VI, Chapter 29, this heading is situated among other organic chemicals. It is important to note that its siblings at the 2-digit chapter level cover a broad range of organic compounds, from acyclic hydrocarbons to heterocyclic compounds. Therefore, the primary distinction for 2940.00 lies in its focus on specialized sugar derivatives and highly purified non-common sugars, rather than broader categories of organic substances or basic sugars.

The subcategories within 2940.00.00.00 provide further specificity. For instance, 2940.00.20.00 specifically addresses D-Arabinose, a particular type of pentose sugar. The residual category, 2940.00.60.00, serves as a catch-all for other chemically pure sugars or sugar derivatives that meet the criteria of heading 2940 but are not specifically listed. This hierarchical structure allows for precise classification of a diverse array of specialized carbohydrate compounds.