2105.00.20.00 - Other

This HTS classification, 2105.00.20.00, covers "Other" edible ice preparations, specifically ice cream. This category encompasses all ice cream that does not meet the specific provisions outlined in sibling categories 2105.00.05.00 and 2105.00.10.00. It represents the residual category for ice cream that doesn't qualify for special tariff treatment based on general notes or additional U.S. notes.

To properly classify ice cream under this heading, one must first determine if it falls under the exceptions described in 2105.00.05.00 or 2105.00.10.00. If the ice cream does not satisfy the conditions of those specific notes, it will be classified here. This category includes a broad range of standard ice cream products, such as plain vanilla, chocolate, fruit-flavored, and specialty ice creams, provided they are not otherwise specifically provided for.

As a leaf node, this classification does not have further subcategories. Therefore, the focus for classification under 2105.00.20.00 is on ensuring that the product is indeed ice cream and that it does not meet the criteria for the preceding, more specific subheadings within 2105.00. This means careful examination of the ice cream's composition and whether it aligns with any specific import requirements or exemptions detailed in the tariff schedule's notes.