2105.00.40.00
Other
Ice cream and other edible ice, whether or not containing cocoa: Other: Dairy products described in additional U.S. note 1 to chapter 4
Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.
Duty rates
Column 1 (General / MFN)
50.2¢/kg + 17%
Column 2 (Non-NTR)
59¢/kg + 20%
Column 1 (Special / FTA)
Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60-9918.04.80 (CO)
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
No active Chapter 99 measures are linked to this code.
Rate-change history
What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.
-
NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)
Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026
See the change → -
Base rate HTS 2023
Column 1 general rate set to 50.2¢/kg + 17%.
Related CBP rulings
The tariff classification of Chocolate Chip Ice Cream Sandwich from Canada
The subject merchandise is ahipwich® Chocolate Chip Ice Cream SandwicThe product consists of a Ch. layer of vanilla ice cream positioned between two chocolate chip cookies, with mini chocolate chips adheredto the exposed ice cream along the
The tariff classification of Frozen Ice Cream Bars from Colombia
Eight products are under review, each described as a flavored ice cream bar. The products are imported frozen, ready for consumption, and packaged as 2.4-fluid-ounce bars in boxes of four. The Cream & Guava Ice Cream Bar (Crema Rellena de D
The tariff classification of Frozen Dessert from United Kingdom
USA (Dover, DE), also known as Doughlicious. There are five products under review. The products are described as cookies with a frozen ice cream center wrapped in a soft cookie dough crumb crust. The products are imported in a frozen state
The tariff classification of Ice Cream from Poland
The subject merchandise is Magnum Double Starchaser Ice Cream. The product is composed of cream, whole milk powder, reconstituted skim milk, skimmed milk powder, whey solids, sugar, salted caramel sauce, milk chocolate, caramelized corn pie
The tariff classification of Acai Sorbet from Brazil
(San Rafael, CA). There are three products under review as follows: Açaí Sorbet with Hazelnut Cream is composed of açaí pulp (26 percent), water (38 percent), sugar, maltodextrin, whole milk powder (5.18 percent), hazelnut cream, chocolate-
The tariff classification of Acai Sorbet and Cupuaçu Cream from Brazil
(San Rafael, CA). There are three products under review as follows: Açaí Sorbet with Greek Yogurt Cream is composed of açaí pulp (26 percent), water (46.42 percent), sugar, whole milk powder (7 percent), yogurt flavoring, trisodium citrate,
The tariff classification of Mochi Ice Cream from Great Britain
The subject merchandise is Tropical Passionfruit & Mango Ice Cream Mochi composed of sugar, coconut milk, mango puree, rice flour, water, cashew drink, passionfruit puree, coconut oil, glucose syrup, trehalose, tapioca flour, emulsifiers (m
The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of Gelato from Canada
The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of Gelato from Canada
The tariff classification of Gelato from Canada
There are four products under review, as follows: Bourbon Vanilla Bean Gelato is composed of homogenized whole milk, cane sugar, cream, skim milk powder, rice syrup solids, vanilla, locust bean gum, guar gum, and vanilla bean seeds. Sea Sal
The tariff classification of Ice Cream Sandwiches from Canada
(Norwich, Ontario, Canada). There are two products under review, as follows: The Stroopwafel Ice Cream Sandwich is an ice cream novelty sandwich in a plastic film wrapping. It consists of a dulce de leche core with a layer of vanilla ice cr
The tariff classification of Frozen Nondairy Desserts from Italy
You have requested a review of frozen nondairy dessert items, which you describe as vegan gelato. The following three products are under review. Bianco variegato alla Fragola is composed of water, strawberry swirl, coconut oil, sugar, maize
The tariff classification of Ice Cream Sticks from Belgium
(San Francisco, CA). There are two products under review: Biscoff Ice Cream White Stick is composed of white chocolate flavored confectionery, skim milk, Biscoff cookies, brown sugar syrup, sodium bicarbonate, soy flour, salt, cinnamon, cre
Other codes in heading 2105
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 2105.00.40.00 from each major US trading partner.
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