2105.00.40.00
Dairy products described in additional U.S. note 1 to chapter 4 / Other
Classification path
- Ice cream and other edible ice, whether or not containing cocoa
- Other
- Dairy products described in additional U.S. note 1 to chapter 4
- Other
Rates of duty
- General (MFN)
- 50.2¢/kg + 17%
- Column 2Cuba, North Korea, Russia, Belarus
- 59¢/kg + 20%
- Unit of quantity
- kg, kg cmsc
Trade agreement rates
Related 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%
- 2105.00.50.00Ice cream and other edible ice, whether or not containing cocoa / Other17%
About heading 2105
Ice cream and other edible ice, whether or not containing cocoa
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.
Full guide to heading 2105Products 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
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%.
Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.