Analysis
HTS 1905.90.90 covers other: other under heading 1905 (bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from duty-free to duty-free. Compared with 1905.90.10 (bread, pastry, cakes, biscuits and similar baked products, and…), which pays duty-free, a misclassification either way moves the duty by 4.5 percentage points.
The general duty rate is 4.5% of the customs value, which is at the low end of the rates in chapter 19 (20th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $450 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
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 |
| 1905.32.00 | 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 |