Analysis
HTS 1905.20.00 covers gingerbread and the like under heading 1905 (bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa…).
Neighbouring lines carry rates from duty-free to 4.5%, so the exact line matters. The widest gap is with 1905.90.90 (other: other), at 4.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.5 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 17% of the 59 tariff lines in chapter 19. 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 is the industry code a US manufacturer of the same product would normally use.
Neighbouring 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 |
| 1905.31.00 | 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% |