HS Code for Ice cream

Ice cream and other edible ice products are classified under HS code 2105.00. This classification is part of Chapter 21, which encompasses miscellaneous edible preparations. The Harmonized System defines products under this code as frozen preparations typically based on milk or water. The classification is unique because it includes products regardless of their cocoa content, which is an exception to many other food classifications where cocoa content dictates the heading. To be classified under 2105.00, the product must be in a solid or semi-solid state through freezing and intended for consumption in that state. This includes dairy-based ice creams, water-based popsicles, and fruit-based sorbets. The essential character of the product is its frozen state and its use as a dessert or snack. Even if the product contains high levels of milk fat or sugar, the specific provision for \"edible ice\" in Heading 2105 takes precedence over more general dairy or confectionery headings.

Products Included

• Dairy ice cream
• Vegan or plant-based ice cream
• Fruit sorbets and sherbets
• Frozen yogurt
• Ice pops and water ices
• Gelato

Common Misclassification

Ice cream is often misclassified under HS code 0402 or 0405 if the importer focuses solely on the milk or cream content. However, once these ingredients are processed into a frozen dessert, they move to Chapter 21. Another common error involves products containing chocolate; importers may look at HS code 1806 (chocolate and other food preparations containing cocoa), but the legal notes for Heading 2105 explicitly state it includes preparations containing cocoa. Additionally, non-frozen mixtures used to make ice cream are classified under 1806 or 1901, not 2105.00.

FAQ

What is the HS code for ice cream?

The HS code for ice cream and other edible ice, whether or not containing cocoa, is 2105.00.

Does 2105.00 include frozen yogurt?

Yes, frozen yogurt intended to be eaten as an edible ice is classified under HS code 2105.00.