HS Code for Frozen desserts

Frozen desserts, primarily categorized as ice cream and other edible ice, are classified under HS code 2105.00. This heading is found within Chapter 21, which covers miscellaneous edible preparations. The classification 2105.00 is unique because it is a single-level heading that does not have further subheadings in the international nomenclature. It encompasses all frozen preparations intended for human consumption that are based on water or milk/cream, regardless of whether they contain cocoa. The primary criteria for classification here are the product's state (frozen) and its intended use as a dessert or snack. This includes products that are dairy-based as well as those that are water-based, such as sorbets. The presence of stabilizers, emulsifiers, and flavorings is standard for products under this code.

Products Included

• Dairy-based ice cream
• Fruit-based sorbets and sherbets
• Frozen yogurt (marketed as a frozen dessert)
• Popsicles and water-based ice lollies
• Gelato and frozen custard

Common Misclassification

A common error is classifying chocolate-coated frozen desserts under HS code 1806.90 (chocolate and other food preparations containing cocoa). However, Note 1 to Chapter 18 specifically excludes ice cream and other edible ice, directing them to 2105.00 even if they contain cocoa. Another misclassification involves frozen cakes or pastries, which should be classified under HS code 1905.90. The distinction is that 2105.00 is for products that are meant to be eaten in a frozen state as 'ice,' whereas frozen cakes are baked goods that happen to be frozen for preservation.

FAQ

What is the HS code for frozen desserts?

The standard HS code for ice cream and other edible ice desserts is 2105.00.

Are frozen fruit purees classified as frozen desserts?

No, pure frozen fruit purees without added ingredients for immediate consumption as a dessert are usually classified under 0811.