HTS tariff line · chapter 21
2105.00.05
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Analysis
HTS 2105.00.05 covers described in general note 15 of the tariff schedule and entered pursuant to its provisions under heading 2105 (ice cream and other edible ice, whether or not containing cocoa).
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 20%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date. Reduced but not zero rates apply under some agreements: 10% for JP.
The general duty rate is 20% of the customs value, which is among the highest the rates in chapter 21 (96th percentile of 51 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,000 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 17% to 20%. Compared with 2105.00.50 (other: other), which pays 17%, a misclassification either way moves the duty by 3 percentage points.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |