2105.00 - Ice cream and other edible ice, whether or not containing cocoa:

This HTS category, 2105.00, specifically encompasses ice cream and other edible frozen confections that are typically consumed as desserts or treats. This includes a wide array of products such as dairy-based ice cream, sorbets, water ices, and frozen yogurts. The key characteristic for inclusion in this heading is the frozen state and the intended use as an edible foodstuff, regardless of whether cocoa or other flavoring agents are present.

Distinguishing this category from its siblings within the HTS system is crucial. Unlike headings covering live animals (Chapter 01) or other food preparations (e.g., Chapter 20 for certain vegetables and fruits, or Chapter 22 for beverages), 2105.00 is reserved for specific frozen desserts. It is important to note that while cocoa is mentioned, this heading applies even if cocoa is absent, differentiating it from headings that might solely classify cocoa preparations. The defining factor remains the finished product's identity as edible ice cream or similar frozen confection.

The subcategories within 2105.00 provide a further level of detail for classification. The primary subdivision distinguishes between "Ice cream" itself, referring to the classic dairy-based frozen dessert, and "Other" edible ices. This allows for the precise categorization of various frozen confections that may not strictly meet the definition of traditional ice cream but are still classified under this heading, such as sorbets or fruit-based frozen desserts. This differentiation aids in more granular tariff application and statistical tracking.