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GOODS ACROSS BORDERS

HS HEADING 2105

Ice cream and other edible ice; whether or not containing cocoa

In plain English

This category includes ice cream and other types of edible ice, regardless of whether they contain cocoa. The classification system places all such items under a single specific subheading without further division.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (1)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

2105.00

Ice cream and other edible ice; whether or not containing cocoa

Chapter 21 classification notes

Large catch-all chapter. Food supplements, sports-nutrition products, and functional-food powders typically sit in 2106.90. Many destinations impose a supplement-registration step (e.g., Health Canada NHPD, Singapore HSA).

Frequent misclassification in this chapter

Protein powders: 2106.10 (concentrate) or 2106.90 (formulated supplement). Coffee creamers: Chapter 04 if > 60% dairy, Chapter 21 otherwise. Cocoa-based 2106 preparations may shift to Chapter 18 if cocoa-powder-dominant.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 21

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog