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21.05 Ice cream and other edible ice, whether or not containing cocoa.
This heading covers ice cream, which is usually prepared with a basis of milk or cream, and other edible ice (e.g., sherbet, iced lollipops), whether or not containing cocoa in any proportion. However, the heading excludes mixes and bases for ice cream which are classified according to their essential constituents (e.g., heading 18.06, 19.01 or 21.06).
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> 제2105호 아이스크림과 빙과류 
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