Yes. The heading covers all edible ice whether or not it contains dairy, so plant-based frozen desserts classify under 210500 alongside dairy ice cream. However, the duty rate and any applicable TRQ treatment may differ depending on whether the product contains milk fat or milk solids, so the formulation should be reviewed carefully against the applicable tariff schedule notes.

Ice cream and edible ice products containing milk fat or other dairy components may be subject to tariff-rate-quota provisions that apply a lower in-quota duty up to a specified volume and a higher over-quota duty above it. Importers should confirm the dairy content of their product and check whether a TRQ certificate or license is required for the relevant quota period before shipment.