Duty Rates
General (Column 1 - MFN)
This rate follows a special calculation or is subject to specific conditions.
What HTS 2105.00 Covers
This heading covers ice cream and other edible ices, whether or not they contain cocoa. It includes dairy ice cream, gelato, sherbet, sorbet, frozen yogurt-style desserts, ice pops, and similar frozen confections imported in retail or bulk form. The product must be a finished edible ice, typically shipped and sold frozen.
Notes for Importers
Dairy-based ice cream under this heading is subject to US tariff-rate quota provisions, so the ten-digit line and any quota licensing status matter a great deal for landed cost. Ice cream mixes and powders that are not yet frozen desserts are classified elsewhere, commonly in headings 1901 or 2106, and ice cream novelties with significant bakery components (like cones or sandwiches) still generally stay in 2105 if the ice character dominates. Do not confuse edible ice with plain water ice for cooling, which is not a food preparation of this heading.
Product Category
Prepared Foodstuffs
This chapter includes prepared and preserved meat, fish, vegetables, fruit, and other processed food products ready for consumption.
Classification Details
| Field | Value |
|---|
| HTS Code | 2105.00 |
| Description | Ice cream and other edible ice, whether or not containing cocoa: |
| Chapter | 21 - Prepared Foodstuffs |
| General Duty Rate | |
| Rate Type | Other |
| Special Rates | |
Related HTS Codes
Other tariff codes under the same heading:
- 2105.00.05.00 — Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2105.00.10.00 — Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
- 2105.00.20.00 — Other
- 2105.00.25.00 — Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2105.00.30.00 — Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
- 2105.00.40.00 — Other
- 2105.00.50.00 — Other
Frequently Asked Questions
Does 2105.00 cover non-dairy sorbet and ice pops?
Yes. The heading covers all edible ices, including water-based sorbets, fruit ices, and ice pops, not just dairy ice cream. The specific ten-digit line differs based on dairy content.
Is powdered ice cream mix classified here?
No. Dry or liquid mixes that have not been frozen into a finished edible ice are typically classified as food preparations under headings such as 1901 or 2106.
Why does dairy content matter for this heading?
US tariff lines under 2105.00 split by dairy content, and dairy ice cream is subject to tariff-rate quotas. In-quota and over-quota treatment differ substantially, so importers need the correct statistical line and quota status.
What is the HTS code 2105.00 used for?
HTS code 2105.00 is the harmonized tariff schedule code for Ice cream and other edible ice, whether or not containing cocoa:. This code is used to classify and identify this product type for customs clearance, duty calculation, and trade statistics.
What is the Column 2 rate for HTS 2105.00?
The Column 2 rate is the tariff duty rate applicable to goods from countries that do not have normal trade relations with the United States. This rate is typically higher than Column 1 (Most Favored Nation) rates and is rarely used in modern trade due to most-favored-nation agreements.
Do I need a customs broker to import goods classified under HTS 2105.00?
While not always required, using a licensed customs broker is highly recommended for most imports. A customs broker can help ensure proper HTS classification, prepare customs documentation, pay duties correctly, and avoid delays or penalties. Your broker should be familiar with Prepared Foodstuffs products.
Which countries receive special tariff rates for HTS 2105.00?
Multiple free trade agreements and trade preference programs provide reduced or free tariffs for eligible HTS classifications. Common programs include USMCA (Canada, Mexico), various bilateral FTAs (Korea, Australia, Singapore), GSP for developing countries, and AGOA for eligible African nations. Check the special rates section on this page.
How does HTS code 2105.00 affect my import costs?
The HTS code determines the applicable duty rate (either free or a percentage/specific amount), whether your product qualifies for trade agreement benefits, any quota restrictions, and special documentation requirements. Proper classification directly impacts your import expenses, so verify the correct code with your supplier or a customs professional.