2105.00.40.00 - Other

HTS code 2105.00.40.00 specifically covers ice cream and other edible ice that are derived from dairy products and are not otherwise classified under more specific provisions within heading 2105. This classification applies when the product meets the criteria outlined in additional U.S. note 1 to chapter 4, which generally pertains to dairy-based preparations that haven't been specifically enumerated in other subheadings.

This "Other" category serves as a residual classification for dairy-based edible ice preparations that do not qualify for the more specific sibling categories, 2105.00.25.00 and 2105.00.30.00. Subheading 2105.00.25.00 is reserved for goods that meet the conditions of general note 15, often related to specific trade agreements or special provisions, while 2105.00.30.00 applies to products specifically described in additional U.S. note 10 to chapter 4, which may detail particular composition or processing requirements for dairy items.

As a leaf node, 2105.00.40.00 has no further subdivisions. Therefore, the classification hinges on whether the dairy-based edible ice product meets the general criteria of additional U.S. note 1 to chapter 4 and is not specifically accounted for in the preceding subheadings. Examples under this code would include generic dairy-based ice creams or sorbets that do not possess the specific characteristics or meet the special entry requirements stipulated in the other subheadings within heading 2105.