Analysis
Heading 2105 of the Harmonized Tariff Schedule covers ice cream and other edible ice, whether or not containing cocoa. It has 7 tariff lines.
None of its 7 lines is duty-free at the general rate. Rates run from 17% to 20% with a median of 20%, so the line you choose sets the duty.
Its median rate of 20% sits at the 96th percentile of the headings in chapter 21.
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
By Census's concordance, most of its statistical lines are made by Ice Cream and Frozen Dessert Manufacturing (311520). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2105.00.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% |
| 2105.00.10 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 20% |
| 2105.00.20 | Ice cream: other | 50.2¢/kg + 17% |
| 2105.00.25 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% |
| 2105.00.30 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 20% |
| 2105.00.40 | Dairy products described in additional U.S. note 1 to chapter 4: other | 50.2¢/kg + 17% |
| 2105.00.50 | Other: other | 17% |