HS 210500 Containing no milkfats or containing less than 3 % by weight of such fats
Quick Answer: HS Code 210500 covers ice cream and other edible ice, specifically those containing no milk fats or less than 3% by weight of such fats. This typically includes sorbets, water ices, and some non-dairy frozen desserts. Importers and customs brokers should note the varied duty structures. In the UK, standard rates are around 6.00% to 8.00% ad valorem. The EU applies complex compound duties, such as 8.60% + 20.20 EUR / 100 kg, often with maximum ad valorem caps. The US features compound rates like 59¢/kg + 20%, but also offers "Free" rates under various Free Trade Agreements (e.g., with Australia, Chile, Korea, Panama). Careful classification and origin determination are crucial to leverage preferential tariffs and avoid unexpected costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2105001000 | 8.00 % | — | — |
| 2105009900 | 6.00 % | — | — |
| 2105009100 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2105001000 | 8.60 % + 20.20 EUR / 100 kg MAX 19.40 % + 9.40 EUR / 100 kg | — | — |
| 2105009100 | 8.00 % + 38.50 EUR / 100 kg MAX 18.10 % + 7.00 EUR / 100 kg | — | — |
| 2105009900 | 7.90 % + 54.00 EUR / 100 kg MAX 17.80 % + 6.90 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2105002000 | 50.2¢/kg + 17% | Free (BH,CL,CO,JO,KR,MA,OM,P,PE,SG) See 9822.04.05 (AU) See 9823.01.01-9823.01.07 (S+) See 9908.21.01 (IL) See 9919.21.10, 9919.21.11-9919.21.12 (1 programs) | ["kg","liters"] |
| 2105004000 | 50.2¢/kg + 17% | 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 (1 programs) | ["kg","kg cmsc"] |
| 210500 | — | — | — |
| 2105001000 | 20% | Free (16 programs) | ["kg","liters"] |
| 2105003000 | 20% | Free (17 programs) | ["kg","kg cmsc"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 2105.00?
Imports of Containing no milkfats or containing less than 3 % by weight of such fats may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 10% for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 210500 cover?
This subheading covers ice cream and other edible ice, whether or not containing cocoa, specifically those products that contain no milkfats or contain less than 3% by weight of such fats. This aligns with the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 2105, which broadly defines edible ices as sweetened, flavored products generally consumed in a frozen state. Examples include water ices, sorbets, and certain types of non-dairy frozen desserts that meet the specified milkfat threshold. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system both reflect this specific milkfat criterion for classification under 210500, distinguishing it from products with higher milkfat content.
What falls outside HS 210500?
The following products are excluded from HS 210500: edible ices containing 3% or more by weight of milkfats, which are classified under HS 2105.00.10 (for the US HTS) or other specific subheadings within 2105 that denote higher milkfat content. Additionally, preparations for the manufacture of ice cream, even if they contain no milkfats, are generally classified under other headings, such as Chapter 18 (cocoa preparations) or Chapter 19 (preparations of cereals, flour, starch or milk), depending on their composition. Frozen fruit purees or concentrates, even if intended for making sorbets, are classified under Chapter 8 (edible fruit and nuts) if they have not undergone the processing to become an "edible ice" as defined by Heading 2105.
What are common classification mistakes for HS 210500?
A common error is misinterpreting the "less than 3% by weight of milkfats" criterion, leading to incorrect classification of products that actually contain 3% or more milkfat. Importers sometimes overlook the precise analytical testing required to confirm milkfat content, relying instead on product descriptions that may not be sufficiently accurate for customs purposes. Another mistake involves classifying non-dairy frozen desserts under other headings, such as Chapter 20 (preparations of vegetables, fruit, nuts or other parts of plants), when they clearly meet the definition of "edible ice" and the milkfat threshold of 210500. Correct application of General Interpretative Rule (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial here.
How should importers classify products under HS 210500?
The correct procedure for classifying products under HS 210500 requires meticulous attention to the product's composition, specifically its milkfat content. Importers and customs brokers must obtain detailed ingredient lists and, ideally, laboratory analyses confirming that the product contains no milkfats or less than 3% by weight of such fats. This documentation should be readily available for customs verification. Furthermore, it is essential to review the WCO Explanatory Notes for Heading 2105, as well as specific national tariff schedule guidance (e.g., USITC HTS General Notes or EU TARIC classification regulations), to ensure the product meets all criteria for "edible ice." Consulting with a customs expert or seeking a binding ruling from the relevant customs authority is advisable for complex or ambiguous cases to ensure compliance and avoid potential penalties.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the Most Favored Nation (MFN) import duty rate for products classified under HS 210500, and how do preferential rates apply?
The MFN (Most Favored Nation) import duty rate for products under HS 210500, which covers 'Ice cream and other edible ice, whether or not containing cocoa, containing no milkfats or containing less than 3% by weight of such fats,' varies significantly by importing country. For example, the general MFN rate might be 8.00% ad valorem in some jurisdictions, while others, particularly within the EU, apply complex rates such as '8.60% + 20.20 EUR / 100 kg MAX 19.40% + 9.40 EUR / 100 kg' or '7.90% + 54.00 EUR / 100 kg MAX 17.80% + 6.90 EUR / 100 kg'. For the United States, rates can be compound, like '59¢/kg + 20% ad valorem'.
Preferential duty rates are available under various Free Trade Agreements (FTAs) or special programs. For instance, imports from countries such as Bahrain (BH), Chile (CL), Colombia (CO), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) may be 'Free' of duty when the goods meet the respective rules of origin. Importers should consult specific tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) General Notes, for detailed preferential provisions, including specific subheadings like '9822.04.05 (AU)', '9823.01.01-9823.01.07 (S+)', '9908.21.01 (IL)', or '9919.21.10, 9919.21.11-9919.21.12 (PA)' which refer to specific trade programs or agreements.
What are the key classification criteria for products under HS 210500, specifically regarding milkfat content?
The primary classification criterion for HS 210500 is the milkfat content. This heading specifically covers 'Ice cream and other edible ice, whether or not containing cocoa,' that contains 'no milkfats or containing less than 3% by weight of such fats.' Products with 3% or more by weight of milkfats would typically be classified under a different subheading within Chapter 21, often 2105.00.10 for the US, or a corresponding subheading in other national tariffs. Importers must ensure accurate laboratory analysis or manufacturer's specifications are available to substantiate the milkfat percentage, as this is a critical determinant for correct classification and applicable duty rates. The 'by weight' calculation refers to the total weight of the product.
What documentation is typically required for importing products classified under HS 210500?
For products classified under HS 210500, standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, due to the food nature of these products, additional documentation may be required by food safety and health authorities. This could include:
- Health Certificates: Issued by the competent authority in the exporting country, attesting to the product's safety and compliance with sanitary standards.
- Ingredient List/Specification Sheet: Detailing all ingredients, including the precise milkfat content, to verify classification and compliance with food labeling regulations.
- Country of Origin Certificate: Essential for claiming preferential duty rates under FTAs.
- Phytosanitary Certificates: If any plant-based ingredients are present and subject to such controls.
Importers should verify specific requirements with the relevant food safety agencies (e.g., FDA in the US, EFSA in the EU, FSA in the UK) and customs authorities in the destination country prior to shipment.
Which major trade agreements commonly offer preferential duty treatment for products under HS 210500, and what should importers consider?
Many bilateral and multilateral trade agreements offer preferential duty treatment for products under HS 210500. For instance, the US has FTAs with countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG), which often provide for duty-free entry or reduced rates for qualifying goods. Similarly, the EU has numerous FTAs (e.g., with Canada, Japan, South Korea, Mercosur) that may impact these rates.
Importers must carefully consider the 'Rules of Origin' specific to each trade agreement. Simply shipping from a partner country is not sufficient; the product must meet the origin criteria (e.g., wholly obtained, substantial transformation, regional value content) to qualify for preferential treatment. A valid Certificate of Origin or origin declaration is typically required to claim these benefits. Failure to comply with origin rules can result in the application of the higher MFN duty rate and potential penalties.