HS Code for Frozen Desserts (US)
PRIMARY CLASSIFICATION RESULT (US)
The primary 6-digit Harmonized System (HS) code for frozen desserts is 2105.00 (Ice cream and other edible ice, whether or not containing cocoa). Under the 2026 US HTS, representative general duties are 20% [Official Source].
Classification guidance note.
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 2105.00 | Ice cream and other edible ice, whether or not containing cocoa | Standard subheading classification. | View 2105.00 → |
Official Primary Sources & Authority References
USITC HTS Database ↗
USITC official Harmonized Tariff Schedule for Frozen Desserts.
CBP CROSS Rulings ↗
CBP e-Rulings database for Frozen Desserts classification precedents.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Frozen Desserts Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Frozen Desserts?
The primary 6-digit Harmonized System (HS) code for Frozen Desserts is HS 2105.00 (Ice cream and other edible ice, whether or not containing cocoa).
What is the US general import duty for Frozen Desserts?
Under the 2026 US HTS, representative MFN general duty rates for Frozen Desserts under HS 2105.00 are 20%.
Are there alternative candidate subheadings for Frozen Desserts?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 210500.
What mandatory import documents are required for Frozen Desserts?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Frozen Desserts?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Frozen Desserts?
Import fees are assessed on entered customs value under destination regulations.