Analysis
Subheading 2105.00 covers ice cream and other edible ice, whether or not containing cocoa, within heading 2105. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 7 US tariff lines below it are national.
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.
The US splits it as follows: 2105.00.05 for described in general note 15 of the tariff schedule and entered… (20%), 2105.00.10 for described in additional U.S. note 5 to this chapter and entered… (20%), 2105.00.20 for ice cream: other (50.2¢/kg + 17%), 2105.00.25 for described in general note 15 of the tariff schedule and entered… (20%), 2105.00.30 for described in additional U.S. note 10 to chapter 4 and entered… (20%), 2105.00.40 for dairy products described in additional U.S. note 1 to chapter 4: other (50.2¢/kg + 17%) and 2105.00.50 for other: other (17%).
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.
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% |