New Zealand Vanilla Ice Cream from Canada
Premium vanilla ice cream produced in New Zealand, made with dairy ingredients from cows qualifying under U.S. Note 10 to Chapter 4 for limited TRQ entry. It falls under HTS 2105.00.30.00 as an edible ice product containing dairy subject to specific quota provisions for dairy-exporting countries.
Duty Rate — Canada → United States
30%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify product origin from New Zealand and obtain prior quota approval via USDA Dairy Import Licensing Program; ensure dairy content certification matches Note 10 criteria
• Common pitfall: exceeding allocated TRQ leads to high over-quota duties