Analysis
HTS 1905.31.00 covers sweet biscuits; waffles and wafers: sweet biscuits under heading 1905 (bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa…). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in kilograms.
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.
The ten-digit suffixes separate containing peanuts or peanut products, containing peanuts or peanut products and certified organic. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
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 |
| 1905.20.00 | Gingerbread and the like | 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% |