HTS heading · chapter 19
1905
Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
Analysis
Heading 1905 of the Harmonized Tariff Schedule covers bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. It divides into 6 six-digit subheadings and 7 eight-digit tariff lines, with 21 ten-digit statistical suffixes below them.
6 of its 7 lines with a percentage rate are duty-free at the general rate (86%) and 1 are dutiable, from duty-free up to 4.5%. The median line pays duty-free.
Its median rate of duty-free sits at the 9th percentile of the headings in chapter 19.
The largest subheadings are 1905.90 (other, 2 lines), 1905.10 (unnamed, 1 line), 1905.20 (unnamed, 1 line) and 1905.31 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Bread and Bakery Product Manufacturing (31181), Other Snack Food Manufacturing (311919) and Frozen Specialty Food Manufacturing (311412). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1905.10.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: crispbread | Free |
| 1905.20.00 | Gingerbread and the like | Free |
| 1905.31.00 | Sweet biscuits; waffles and wafers: sweet biscuits | Free |
| 1905.32.00 | Waffles and wafers | Free |
| 1905.40.00 | Rusks, toasted bread and similar toasted products | Free |
| 1905.90.10 | Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery | Free |
| 1905.90.90 | Other: other | 4.5% |