9902.07.76 - (4-α)-13-[(O-β-D-Glucopyranosyl-(1-2)-O-[β-D- glucopyranosyl-(1-3)]-β-D-glucopyranosyl)oxy]-kaur-16- en-18-oic acid O-β-D-glucopyranosyl-(1-2)-O-[β-D-glucopyranosyl- (1-3)]-β-D-glucopyranosyl ester (Rebaudioside M) (CAS No. 1220616-44-3)(provided for in subheading 2938.90.00)

This HTS category, specifically under subheading 9902.07.76, pertains to Rebaudioside M (CAS No. 1220616-44-3). Rebaudioside M is a specific high-purity steviol glycoside, a naturally occurring sweetener derived from the *Stevia rebaudiana* plant. It is characterized by its chemical structure, which is [(O-β-D-Glucopyranosyl-(1-2)-O-[β-D glucopyranosyl-(1-3)]-β-D-glucopyranosyl)oxy]-kaur-16-en-18-oic acid O-β-D-glucopyranosyl-(1-2)-O-[β-D-glucopyranosyl-(1-3)]-β-D-glucopyranosyl ester. The "provided for in subheading 2938.90.00" notation indicates its underlying classification within Chapter 29 as a heterocyclic compound, but this Chapter 99 code imposes temporary legislation or modifications.

As a leaf node, this category does not have further subcategories. Its specificity lies in the precise chemical identity of Rebaudioside M, distinguishing it from other steviol glycosides or natural sweeteners that might fall under different classifications, potentially including broader categories within Chapter 29 or other sections of the HTS. The inclusion of this specific code within Chapter 99 signifies that its importation is subject to temporary regulations or trade agreement provisions, which would need to be consulted for specific import requirements beyond its fundamental chemical classification.