&&The products are “So Delicious” non-dairy frozen desserts, in various flavours, made with a cashew base, a coconut base, or with soy. They are ready to be served in their frozen state.

HS Classification

2105.00.10.00

CBSA Reasoning

&&As the desserts contain no dairy, they are considered to be “edible ice” of heading 21.05, regardless of the base or flavouring.&&&&Paragraphs 20 to 24 of CBSA Memorandum D10-18-4 addresses the tariff classification of ice cream and other edible ice. Specifically, paragraph 20 describes flavoured ice of tariff 2105.00.10 as “a frozen food containing containing water, sugar or other sweetening agents, fruit juice or other flavouring but not containing milk, cream, or other milk-derived ingredients”. The goods at issue meet that description.&&

Related Rulings

C-2019-007228 | HS 2105.00.10.00

&&These frozen food products consist of water, sugar, corn syrup solids, fructose, concentrated lemon, pineapple and strawberry juices, citric acid,...

C-2018-005000 | HS 2105.00.10.00

&&These WaHiki Frozen Desserts (Vanilla, Chocolate, Mango, Matcha & Turmeric Latte) are ready to eat frozen desserts packaged for retail sale in 120 ml and 480 ml containers....

C-2017-008415 | HS 2105.00.10.00

&&The product is a “So Delicious” non-dairy frozen dessert Vanilla Sandwich, made with soy. It is ready to be served in its frozen state.

C-2017-005769 | HS 2105.00.10.00

&&The goods are three flavours of ice treats known as Kulfi ice pop varieties (Jamun Kulfi, Kiwi Kulfi and Anar Kulfi), that are individually wrapped and...

C-2017-003640 | HS 2105.00.10.00

YoDots™ Redberry Frozen Dairy Dessert

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