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💾 Data Updated: Latest version • Last updated: December 09, 2025

2105.00.05.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions 🖩

Details

FieldValue
Unit of Quantitykg
General Rate of Duty (Column 1 - General)20%
Special Rate of Duty (Column 1 - Special)Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 10% (JP)
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AU 🇦🇺
BH 🇧🇭
CL 🇨🇱
CO 🇨🇴
D 🇦🇴 🇧🇯 🇧🇼 🇧🇫 🇨🇻 🇨🇫 🇹🇩 🇰🇲 🇨🇮 🇨🇩 🇩🇯 🇸🇿 🇪🇹 🇬🇦 🇬🇲 🇬🇭 🇬🇳 🇬🇼 🇰🇪 🇱🇸 🇱🇷 🇲🇬 🇲🇼 🇲🇱 🇲🇺 🇲🇿 🇳🇦 🇳🇪 🇳🇬 🇨🇬 🇷🇼 🇸🇳 🇸🇱 🇿🇦 🇸🇹 🇹🇿 🇹🇬 🇺🇬 🇿🇲
E 🇦🇬 🇦🇼 🇧🇸 🇧🇧 🇧🇿 🇻🇬 🇨🇼 🇩🇲 🇬🇩 🇬🇾 🇭🇹 🇯🇲 🇲🇸 NE 🇰🇳 🇱🇨 🇻🇨 🇹🇹
IL 🇮🇱
JO 🇯🇴
JP 🇯🇵
KR 🇰🇷
MA 🇲🇦
OM 🇴🇲
P 🇨🇷 🇩🇴 🇸🇻 🇬🇹 🇭🇳 🇳🇮
PA 🇵🇦
PE 🇵🇪
S 🇨🇦 🇲🇽
SG 🇸🇬
Column 2 Rate of Duty20%
Quota QuantityN/A
Additional DutiesN/A
About Duty Rates: Rates are divided into Column 1 and Column 2. Column 1 is subdivided into General (normal trade relations rates for all countries not eligible for special programs) and Special (preferential rates for countries with free trade agreements or preference programs). Column 2 rates apply to products from Cuba, North Korea, Belarus, and Russia. When no special rate exists for a classification, General rates apply.

Overview

This HTS classification, 2105.00.05.00, specifically covers ice cream and other edible ice that are described in general note 15 of the Harmonized Tariff Schedule and are entered into commerce in accordance with those provisions. This designation is for products that meet the particular criteria outlined in general note 15, which often relates to specific import conditions or country of origin regulations applicable to ice cream and similar frozen desserts.

This category is distinguished from its sibling, 2105.00.10.00, which covers ice cream described in additional U.S. note 5 to chapter 21 and entered pursuant to its provisions. The key difference lies in the reference to distinct regulatory notes within the tariff schedule; while both relate to ice cream, the specific legal basis for entry and the conditions that must be met for classification differ significantly between these two subheadings.

Given that 2105.00.05.00 is a leaf node, it does not have further subcategories. Therefore, classification within this heading is definitive based on whether the ice cream or edible ice meets the specific requirements of general note 15. Importers must carefully review general note 15 to ensure their product qualifies for this particular classification, focusing on the descriptive and procedural requirements detailed therein.

Frequently Asked Questions

›What is HTS code 2105.00.05.00?
HTS code 2105.00.05.00 covers Described in general note 15 of the tariff schedule and entered pursuant to its provisions under the US Harmonized Tariff Schedule. It falls under Chapter 21: Miscellaneous edible preparations.
›What products are classified under 2105.00.05.00?
This classification covers Described in general note 15 of the tariff schedule and entered pursuant to its provisions. It is a subcategory of Ice cream:.
›What is the import duty rate for 2105.00.05.00?
The general rate of duty for HTS 2105.00.05.00 is 20%. Special preferential rates may apply: Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 10% (JP). The Column 2 rate is 20%.
›What unit of quantity is used for 2105.00.05.00?
Imports under HTS 2105.00.05.00 are measured in kg.
›Are there special tariff programs for 2105.00.05.00?
Yes, preferential rates may apply under programs including: Generalized System of Preferences (GSP) (duty-free treatment)., Australia Special Rate, Bahrain Special Rate, Chile Special Rate, Colombia Special Rate. And 12 more programs.
Go up to 2105.00 · Go up to Chapter 21: Miscellaneous edible preparations

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