2105.00.10.00 - Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

This HTS classification covers ice cream and other edible ice that meet the specific requirements outlined in additional U.S. note 5 to Chapter 21. This designation typically applies to products that have undergone particular processing or meet specific import conditions that are not covered by more general classifications. It is crucial for importers to consult additional U.S. note 5 for precise details on eligibility and documentation requirements for goods classified under this provision.

This category is distinct from sibling category 2105.00.05.00, which applies to ice cream and edible ice that are entered pursuant to general note 15 of the tariff schedule. While both may involve specific entry provisions, the distinction lies in the referenced note (additional U.S. note 5 versus general note 15), which will detail different criteria, privileges, or obligations for imported goods. Importers must carefully verify which note applies to their specific product to ensure correct classification and compliance.

As this is a leaf node in the HTS classification system, there are no further subcategories under 2105.00.10.00. Therefore, classification decisions for goods falling within this category will be determined by their adherence to the stipulations within additional U.S. note 5. If a product does not meet these specific requirements, it would likely be classified under the residual category, 2105.00.20.00, "Other."