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

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.