Duty Rates
General (Column 1 - MFN)
20%
This is an ad valorem duty, meaning the import duty is calculated as a percentage (20%) of the declared value of the imported goods.
Column 2 Rate (Non-Tariff Treaty Countries)
This rate applies to countries without normal trade relations (most-favored-nation status) with the United States:
20%
Column 2 rates are substantially higher than Column 1 rates and are rarely applied in modern international trade due to most-favored-nation agreements.
What HTS 2105.00.10.00 Covers
Ice cream entered under the tariff-rate quota described in additional U.S. note 5 to chapter 21. Heading 2105 covers ice cream and other edible ice, whether or not containing cocoa, and this line is specifically for in-quota ice cream entries. The physical product is the same ice cream regardless of quota status.
Notes for Importers
The in-quota versus over-quota split is the main pitfall here. Once the annual quota quantity fills, entries must be made under the over-quota line, and in-quota entry typically requires a USDA dairy import license. Products like sorbet, gelato variants, and other edible ices that do not meet the ice cream definition fall under other lines of 2105 or elsewhere in chapter 21.
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 | 2105.00.10.00 |
| Description | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions |
| Chapter | 21 - Prepared Foodstuffs |
| General Duty Rate | 20% |
| Rate Type | Ad Valorem |
| Special Rates | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
Related HTS Codes
Other tariff codes under the same heading:
Frequently Asked Questions
What does entered pursuant to additional US note 5 mean?
It means the ice cream is entered within the annual tariff-rate quota quantity set out in that note. Quantities beyond the quota must be entered under the corresponding over-quota provision.
Do I need a license to import ice cream under this line?
In-quota dairy entries generally require a USDA import license administered by the Foreign Agricultural Service. Without a license or available quota, the shipment enters under the over-quota line.
Does this code cover gelato or sorbet?
Gelato that qualifies as ice cream can fall in 2105 ice cream lines, but water-based sorbets and other edible ices classify under the other edible ice provisions rather than this ice cream quota line.
What is the HTS code 2105.00.10.00 used for?
HTS code 2105.00.10.00 is the harmonized tariff schedule code for Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions. 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 2105.00.10.00?
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 2105.00.10.00?
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 2105.00.10.00?
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 2105.00.10.00 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.