2105.00.30.00 - Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions

This HTS classification, 2105.00.30.00, specifically covers ice cream and other edible ice that meet the criteria outlined in Additional U.S. Note 10 to Chapter 4 of the Harmonized Tariff Schedule. This generally refers to products that are primarily composed of dairy ingredients and are entered into the United States in accordance with the specific provisions of that note. The focus here is on the dairy content and the fulfillment of particular import requirements.

This category is distinct from its sibling, 2105.00.25.00, which applies to ice cream and edible ice described under General Note 15 of the tariff schedule. While both cover edible ice products, the defining characteristic for 2105.00.30.00 lies in its specific reference to Additional U.S. Note 10 for dairy-based products, whereas 2105.00.25.00 pertains to a different set of general import provisions. It also differs from the "Other" category (2105.00.40.00) by being more narrowly defined by the specific dairy-related note.

As this is a leaf node, there are no further subcategories. Therefore, the classification is finalized at this level based on whether the ice cream or edible ice product meets the detailed requirements of Additional U.S. Note 10 and is entered accordingly. Examples within this category would include various flavors of ice cream and frozen dairy desserts that are specifically recognized and regulated under the cited U.S. note for import purposes.