Analysis
HTS 1905.32.00 covers waffles and wafers under heading 1905 (bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from duty-free to 4.5%. The costliest confusion would be with 1905.90.90 (other: other) at 4.5%, a difference of 4.5 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 17% of the 59 tariff lines in chapter 19 that are also free. 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, the industry a domestic producer of these goods reports under.
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 |
| 1905.31.00 | Sweet biscuits; waffles and wafers: sweet biscuits | 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% |