1905.10.00

Analysis

HTS 1905.10.00 covers bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical… under heading 1905 (bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa…).

Within this group the rate runs from duty-free to 4.5%. Compared with 1905.90.90 (other: other), which pays 4.5%, a misclassification either way moves the duty by 4.5 percentage points.

The normal trade relations rate here is zero, shared by about 17% of the 59 tariff lines in chapter 19, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.

Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.

Census statistics map these goods to NAICS 31181 (Bread and Bakery Product Manufacturing), an industry of 12,298 US establishments employing 238,759 people. That concordance is how imports of this line are compared with US output.