U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
2105.00.0050
$22.3M monthly imports
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Court Cases
4 cases
CIT & Federal Circuit
Ruling Age
31 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of frozen desserts from Canada.
NY 807012 March 2, 1995 CLA-2-21:S:N:N7:231 807012 CATEGORY: Classification TARIFF NO.: 2105.00.0050 Mr. Michael Hurwich Metropolitan Ice Cream, Inc. 18 Mowat Avenue Toronto, Ontario M6K 3E8 Canada RE: The tariff classification of frozen desserts from Canada. Dear Mr. Hurwich: In your letter, dated February 27, 1195, you requested a tariff classification ruling. The are frozen desserts, as described in your letter of July 25,1994 are as follows: FLAVOR INGREDIENTS Mango Ice Mango fruit, lemon juice, lime juice, water, sugar, and guar gum Passionfruit Ice Passionfruit, sugar, water, and glucose Raspberry Ice Raspberries, lemon juice, orange juice, water, sugar, and guar gum Lemon Ice Lemons, lime juice, water, sugar, and guar gum Pink Grapefuit Grapefruit, sugar, water, glucose, and lemon juice Strawberry Ice Strawberries, sugar, water, glucose, orange juice, and lemon juice Peach Ice Fresh peaches, sugar, water, glucose, and lemon juice Cassis Ice Black currants, sugar, water, glucose, and lemon juice Blueberry Ice Blueberries, sugar, water, and orange juice Cranberry/ Orange Ice Blueberries, sugar, water, and orange juice Blackberry Ice Blackberries, water, honey, sugar, glucose, and lemons The applicable subheading for the frozen desserts will be 2105.00.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa, other, other. The general rate of duty will be 19.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport