HTS US: 2105.XX.XXXX
Description
This heading encompasses ice cream and other forms of edible ice, regardless of whether they contain cocoa or not. These products are typically consumed as frozen desserts or frozen treats and may include various ingredients and formulations as specified under the tariff schedule.
Code Hierarchy
- Section VI:
- Products of the Chemical or Allied Industries (Chapters 28-38)
- Chapter 21: Miscellaneous edible preparations
- Heading 2105: Ice cream and other edible ice, whether or not containing cocoa
- US HTS Code (10-digit):
2105.XX.XXXX– The final digits specify detailed product categories and provisions under U.S. notes.
Detailed Breakdown of Subheadings
The 4-digit HTS heading 2105 is subdivided into specific 10-digit codes that identify products subject to special provisions or general classifications.
| HS/HTS Code | Description | Notes & Examples |
|---|---|---|
| 2105.00.05.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | Products qualifying under General Note 15, often relating to special tariff treatments or exclusions. |
| 2105.00.10.00 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | Items subject to specific U.S. note 5 provisions, which may include distinct formulations or ingredient conditions. |
| 2105.00.20.00 | Other ice cream and edible ice | General category for ice cream and edible ice products not covered by other notes. |
| 2105.00.25.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | Additional entries under General Note 15, possibly for other varieties or packaging types. |
| 2105.00.30.00 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | Products that meet the conditions of U.S. note 10 to chapter 4; may involve ingredient or processing specifics. |
| 2105.00.40.00 | Other ice cream and edible ice | Catch-all for remaining edible ice products that do not fit previous subcategories. |
| 2105.00.50.00 | Other | Miscellaneous ice cream or edible ice items outside defined notes or categories. |
What is NOT Classified Here?
To ensure proper classification, be aware of the following exclusions:
- Frozen dairy products that are not ice cream or edible ice, such as frozen yogurt, might be classified separately depending on formulation.
- Confectionery products containing cocoa but not in the form of ice cream or frozen edible ice are classified under different headings in Chapter 18.
- Non-edible ice or ice used for packaging or industrial purposes are excluded from this heading.
Notes
- General Note 15: This note provides specific tariff provisions applicable to certain goods, including some ice cream products, which affect their classification and duty treatment.
- Additional U.S. Notes: Notes 5 and 10 provide particular regulatory or tariff guidance on certain edible ice products under this heading.
- Duty Rates: Duties vary significantly depending on the specific 10-digit subheading, with some categories potentially qualifying for reduced or special rates.
- Product Composition: Whether or not the edible ice contains cocoa influences classification under these subheadings.
Declaration Example
Product: A shipment of ice cream containing cocoa, subject to general note 15 provisions.US HTS Code:
2105.00.05.00Unit of Quantity: Kilogram (kg)
General Duty Rate: Check the current USHTS tariff schedule for applicable rates.
Additional Requirements: Compliance with FDA food safety standards for frozen desserts.
Related HTS Codes
- HTS 0403: Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream.
- HTS 2106: Food preparations not elsewhere specified or included (e.g., food mixes and other miscellaneous edible preparations).
- HTS 1806: Chocolate and other food preparations containing cocoa.
