Dairy Ice Cream Base Substitute from Canada
Concentrated liquid base for ice cream production, with over 15% milk fats and >10% milk solids as butter substitute. HTS 2106.90.28.00 captures it as a food preparation for frozen desserts, separate from finished ice cream quotas. Used by manufacturers to customize flavors.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Distinguish from finished ice cream (2105.00) by emphasizing concentrate status in entry docs
• Include refrigeration chain proofs to prevent spoilage claims at entry
• Consult quota notes; ensure not subject to 2105 ice cream limits via composition proof