Analysis
HTS 1905.40.00 covers rusks, toasted bread and similar toasted products 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.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
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 |
| 1905.32.00 | Waffles and wafers | 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% |