Analysis
Subheading 1905.90 covers other, within heading 1905. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 4.5%. The median line pays 2.25%.
The US splits it as follows: 1905.90.10 for bread, pastry, cakes, biscuits and similar baked products, and… (duty-free) and 1905.90.90 for other: other (4.5%).
By Census's concordance, most of its statistical lines are made by Bread and Bakery Product Manufacturing (31181), Other Snack Food Manufacturing (311919) and Frozen Specialty Food Manufacturing (311412). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 1905.90 once they fall within heading 1905 (bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |