Subheading 190110 covers food preparations specifically designed for infant feeding and put up for retail sale in that form. Products not specifically formulated or labeled for infants — even if nutritionally similar — fall under the residual subheading 190190. FDA's infant formula regulations impose additional pre-market notification and manufacturing requirements on goods entering under 190110.

A flour- or starch-based preparation with 40% or more cocoa by weight (on a fully defatted basis) moves out of 1901 and into heading 1806. For milk-based preparations the threshold is 50% cocoa. Importers of cocoa-flavored mixes and drink powders should calculate cocoa content carefully, as crossing the threshold changes both the heading and potentially the applicable duty rate.