Harmonized Tariff Schedule of the United States · HTS code · HS 2105.00

2105.00.40

2105.00.40: Ice cream: Dairy products described in additional U.S. note 1: other

Ice cream

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 2105.00 Ice cream and other edible ice, whether or not containing cocoa:
  2. Other:
  3. Dairy products described in additional U.S. note 1 to chapter 4:
  4. 2105.00.40 Other

What you pay

Importing into USA

Customs duty 50.2¢/kg + 17% standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
    Applies to goods from
    China
    In force
    from 1 September 2019
    Legal act
    HTSUS 9903.88.15

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—50.2¢/kg + 17%
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
US–Singapore FTA SGSingaporeFree
US–Australia FTA AUAustraliaSee 9822.04.25
USMCA SCanada, MexicoSee 9823.08.01-9823.08.38
US–Colombia TPA COColombiaSee 9918.04.60-9918.04.80
Column 2Cuba, North Korea, Russia, Belarus59¢/kg + 20%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Footnotes

  • 9904.04.50 Valued less than 65¢/kg
  • 9904.05.01 Provided for in subheading 2202.99.28

Same subheading in other tariffs

2105.00 Ice cream and other edible ice, whether or not containing cocoa

UK 6% – 8% Third-country duty 3 tariff lines · average 7.3% EU specific or compound duty Third-country duty 3 tariff lines Türkiye 7.9% – 8.6% Third-country duty 6 tariff lines · average 8.2% Canada 6.5% – 9.5% Third-country duty 7 tariff lines · average 7.3% · 3× specific or compound duty Mexico specific or compound duty Third-country duty 1 tariff line Brazil 14.4% – 16.2% Third-country duty 2 tariff lines · average 15.3% Argentina 16% – 18% Third-country duty 6 tariff lines · average 17% Peru Free – 6% Third-country duty 2 tariff lines · average 3% New Zealand 5% Third-country duty 9 tariff lines · 6× specific or compound duty Japan 21% – 29.8% Third-country duty 8 tariff lines · average 24.5% Taiwan 10% – 16.5% Third-country duty 2 tariff lines · average 13.3% GCC 5% Third-country duty 2 tariff lines Switzerland specific or compound duty Third-country duty 7 tariff lines Norway 28% Third-country duty 3 tariff lines · 2× specific or compound duty North Macedonia specific or compound duty Third-country duty 3 tariff lines Nigeria 20% Third-country duty 1 tariff line

USA lines: 2105.00

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N361687 U.S. CBP 3 June 2026 · 2105.00.40.00

    The tariff classification of Chocolate Chip Ice Cream Sandwich from Canada

  • N359691 U.S. CBP 10 April 2026 · 2105.00.40.00

    The tariff classification of Frozen Ice Cream Bars from Colombia

  • N334874 U.S. CBP 18 September 2023 · 2105.00.40.00

    The tariff classification of Frozen Dessert from United Kingdom

  • N334034 U.S. CBP 15 August 2023 · 2105.00.40.00

    The tariff classification of Ice Cream from Poland

  • N323743 U.S. CBP 18 February 2022 · 2105.00.40.00

    The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of Gelato from Canada

  • N320621 U.S. CBP 19 August 2021 · 2105.00.40.00

    The tariff classification of Gelato from Canada

  • N319835 U.S. CBP 21 June 2021 · 2105.00.40.00

    The tariff classification of Ice Cream Sandwiches from Canada

  • N314731 U.S. CBP 15 October 2020 · 2105.00.40.00

    The tariff classification of Ice Cream Sticks from Belgium

Legal notes

Chapter notes: Chapter 21 →

HTS code 2105.00.40 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 2105.00 (ice cream and other edible ice, whether or not containing cocoa).

The general duty is a specific or compound duty: 50.2¢/kg + 17%.

For the same subheading, the UK duty is 6%–8%, the Türkiye duty is 7.9%–8.6%, the Canada duty is 6.5%–9.5%, the Brazil duty is 14.4%–16.2%, the Argentina duty is 16%–18%, the Peru duty is 0%–6%, the New Zealand duty is 5%, the Japan duty is 21%–29.8%, the Taiwan duty is 10%–16.5%, the GCC duty is 5%, the Norway duty is 28% and the Nigeria duty is 20%.

The United States imported goods of subheading 2105.00 worth US$285m in 2024; the largest supplier was Italy.

Questions and answers

What is the USA import duty for HTS code 2105.00.40?

The general duty in the Harmonized Tariff Schedule of the United States is 50.2¢/kg + 17%; the supplementary unit is kg, kg cmsc. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 2105.00.40 under US trade agreements?

Yes. The Special column reads “Free (BH, CL, JO, KR, MA, OM,P, PA, PE, SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60-9918.04.80 (CO)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 2105.00 as a whole, the largest supplier in 2024 was Italy (US$54m), followed by Brazil.

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