Ice cream and other edible ice, whether or not containing cocoa
7 declarable lines
Heading 2105 covers ice cream and other edible ice, whether or not they contain cocoa. The lines split first between ice cream and other edible ice, then between goods entered under the quota-related note provisions (general note 15, additional U.S. note 5 to chapter 21, additional U.S. notes 1 and 10 to chapter 4) and the residual Other lines. Frozen dairy and non-dairy desserts belong here; drinkable or unfrozen products do not.
Products in this heading
- Ice cream in tubs or bulk packs
- Gelato and frozen custard
- Sorbet and water ice
- Sherbet
- Frozen yogurt sold as a frozen dessert
- Ice pops and frozen dessert novelties
- Frozen dessert bars on sticks
- Ice cream packed for retail sale in pint containers
How to choose the right subheading
- Whether the product is ice cream or some other edible ice such as sorbet, water ice or frozen yogurt
- Whether the product contains dairy products described in additional U.S. note 1 to chapter 4
- Whether the goods are entered under general note 15 or the listed additional U.S. note provisions, which carry the 20% lines
- Whether any note provision applies at all, since the residual Other lines carry the higher rates
- Whether the product is frozen when imported, since unfrozen desserts and mixes fall in other headings
Often confused with
- Heading 0403Refrigerated cultured yogurt, not frozen
It is a dairy product of chapter 4, not an edible ice.
- Heading 2106Powdered dessert or ice cream mix, not frozen
It is a food preparation, not frozen ice.
- Heading 2202Flavored milk drinks
It is a beverage, not a frozen dessert.
- Heading 1905Wafer or sugar cones sold empty
They are bakery products, not ice or ice cream.
Frequently asked questions
What is the HTS code for ice cream?
Ice cream not entered under the note provisions is classified in 2105.00.20.00, with a general (MFN) rate of 50.2 cents/kg + 17%. Ice cream entered under general note 15 is 2105.00.05.00 at a general (MFN) rate of 20%.
What is the duty on frozen yogurt and other edible ice?
Edible ice that contains dairy products described in additional U.S. note 1 to chapter 4 falls in 2105.00.40.00 at a general (MFN) rate of 50.2 cents/kg + 17%. Edible ice without those dairy products falls in 2105.00.50.00 at a general (MFN) rate of 17%.
How do I classify sorbet that contains no dairy ingredients?
Use the residual Other line 2105.00.50.00, which carries a general (MFN) rate of 17%. If the sorbet does contain dairy products covered by additional U.S. note 1 to chapter 4, the correct line is 2105.00.40.00 at a general (MFN) rate of 50.2 cents/kg + 17%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 2105
- 2105.00.05.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions20%
- 2105.00.10.00Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions20%
- 2105.00.20.00Ice cream and other edible ice, whether or not containing cocoa / Ice cream / Other50.2¢/kg + 17%
- 2105.00.25.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions20%
- 2105.00.30.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions20%
- 2105.00.40.00Dairy products described in additional U.S. note 1 to chapter 4 / Other50.2¢/kg + 17%
- 2105.00.50.00Ice cream and other edible ice, whether or not containing cocoa / Other17%