Dairy Ice Cream Base Substitute from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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