Chapter 19 covers preparations of cereals, flour, starch or milk and pastry products. Specifically, it includes malt extract, pasta, macaroni, starch products, bread, pastry, biscuits, etc. This chapter is an important chapter in food classification, involving processed foods with high daily consumption. Heading 1905 covers bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa. It includes sweet biscuits, waffles, wafers, rusks, toasted bread, etc. However, it excludes biscuits containing cocoa (classified under 1806) and foods of other headings of Chapter 19. Code 190531 is a 6-digit subheading: the first 2 digits 19 indicate Chapter 19 (cereal products); digits 3-4, 05, indicate heading 1905 (bread, pastry, biscuits and other bakers' wares); digits 5-6, 31, indicate subheading 1905.31 (sweet biscuits). Subheading 31 specifically refers to sweet biscuits, distinguishing them from other bakers' wares. Sweet biscuits, because their main ingredients are cereal flour and sugar and they are made by baking, meet the description of heading 1905. If they do not contain cocoa and do not fall under other headings (such as puffed cereal foods of 1904), they are classified under 1905.31. If they contain cocoa, they are classified under 1806.
Chapter
Chapter 19 covers preparations of cereals, flour, starch or milk and pastry products. Specifically, it includes malt extract, pasta, macaroni, starch products, bread, pastry, biscuits, etc. This chapter is an important chapter in food classification, involving processed foods with high daily consumption.
Heading
Heading 1905 covers bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa. It includes sweet biscuits, waffles, wafers, rusks, toasted bread, etc. However, it excludes biscuits containing cocoa (classified under 1806) and foods of other headings of Chapter 19.
Digit Breakdown
Code 190531 is a 6-digit subheading: the first 2 digits 19 indicate Chapter 19 (cereal products); digits 3-4, 05, indicate heading 1905 (bread, pastry, biscuits and other bakers' wares); digits 5-6, 31, indicate subheading 1905.31 (sweet biscuits). Subheading 31 specifically refers to sweet biscuits, distinguishing them from other bakers' wares.
Classification Basis
Sweet biscuits, because their main ingredients are cereal flour and sugar and they are made by baking, meet the description of heading 1905. If they do not contain cocoa and do not fall under other headings (such as puffed cereal foods of 1904), they are classified under 1905.31. If they contain cocoa, they are classified under 1806.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as sweet biscuits, cookies, etc. Ingredient content: Main raw materials and proportions, such as wheat flour, sugar, oils and fats, etc. Packaging specifications: Retail packaging or bulk packaging, such as quantity per carton and gram weight per pack. Brand: Brand name of the commodity; if there is no brand, state 'none'. Production date: Specific production date or batch number. Shelf life: Shelf-life duration or expiration date. Product name: Sweet biscuits (cookies); Ingredient content: wheat flour 55%, white granulated sugar 20%, vegetable oil 15%, eggs 5%, salt 2%, leavening agent 3%; Packaging specifications: 200 g/pack, 24 packs/carton; Brand: ABC; Production date: 2025-03-01; Shelf life: 12 months; Country of origin: China. Mistakenly classifying biscuits containing cocoa under 1905, when they should actually be classified under 1806. Failure to distinguish sweet biscuits from savory biscuits; savory biscuits may be classified under 1905.90. Ignoring packaging specifications; retail packaging and bulk packaging may affect the subheading.
Product name
The specific name of the declared commodity, such as sweet biscuits, cookies, etc.
⚠️ Writing only 'biscuits' without indicating sweetness, or mistakenly writing 'pastry'.
Ingredient content
Main raw materials and proportions, such as wheat flour, sugar, oils and fats, etc.
⚠️ Failure to list sugar content, or omission of cocoa ingredients.
Packaging specifications
Retail packaging or bulk packaging, such as quantity per carton and gram weight per pack.
⚠️ Failure to indicate whether it is retail packaging, leading to classification disputes.
Brand
Brand name of the commodity; if there is no brand, state 'none'.
⚠️ Confusing the brand with the manufacturer, or failing to declare the brand.
Production date
Specific production date or batch number.
⚠️ Incorrect format, such as writing only year and month.
Shelf life
Shelf-life duration or expiration date.
⚠️ Failure to indicate the unit of shelf life (months/days).
Example： Product name: Sweet biscuits (cookies); Ingredient content: wheat flour 55%, white granulated sugar 20%, vegetable oil 15%, eggs 5%, salt 2%, leavening agent 3%; Packaging specifications: 200 g/pack, 24 packs/carton; Brand: ABC; Production date: 2025-03-01; Shelf life: 12 months; Country of origin: China.
Common Mistakes：
Mistakenly classifying biscuits containing cocoa under 1905, when they should actually be classified under 1806.
Failure to distinguish sweet biscuits from savory biscuits; savory biscuits may be classified under 1905.90.
Ignoring packaging specifications; retail packaging and bulk packaging may affect the subheading.
🎯 Classification Logic
Core basis for classification: 1. Whether the ingredients contain cocoa (if they contain cocoa, classify under 1806); 2. Whether they have undergone baking (baked products are classified under 1905); 3. Whether they are sweet (sweet biscuits are classified under 1905.31); 4. Whether they fall under other headings of Chapter 19 (such as puffed cereal foods of 1904). 190590 Other bakers' wares: 190590 includes savory biscuits and bakers' wares not elsewhere specified, while 190531 specifically refers to sweet biscuits. 180632 Sweet biscuits containing cocoa: 180632 is sweet biscuits containing cocoa. If biscuits contain any cocoa ingredient, they should be classified under 1806 rather than 1905. 190410 Puffed cereal foods: 190410 is puffed or roasted cereal foods, such as potato chips, while 190531 is sweet biscuits. 190532 Waffles and wafers: 190532 is waffles and wafers, usually with a grid pattern, and is different from sweet biscuits. Do they contain cocoa ingredients? Have they undergone a baking process? Are they sweet? Are they in retail packaging? Do they fall under other subheadings of 1905?
Basis
Core basis for classification: 1. Whether the ingredients contain cocoa (if they contain cocoa, classify under 1806); 2. Whether they have undergone baking (baked products are classified under 1905); 3. Whether they are sweet (sweet biscuits are classified under 1905.31); 4. Whether they fall under other headings of Chapter 19 (such as puffed cereal foods of 1904).
Confused Codes：
190590 - Other bakers' wares
190590 includes savory biscuits and bakers' wares not elsewhere specified, while 190531 specifically refers to sweet biscuits.
180632 - Sweet biscuits containing cocoa
180632 is sweet biscuits containing cocoa. If biscuits contain any cocoa ingredient, they should be classified under 1806 rather than 1905.
190410 - Puffed cereal foods
190410 is puffed or roasted cereal foods, such as potato chips, while 190531 is sweet biscuits.
190532 - Waffles and wafers
190532 is waffles and wafers, usually with a grid pattern, and is different from sweet biscuits.
Self-Check：
✓ Do they contain cocoa ingredients?
✓ Have they undergone a baking process?
✓ Are they sweet?
✓ Are they in retail packaging?
✓ Do they fall under other subheadings of 1905?
❓ FAQ
How can one determine whether sweet biscuits contain cocoa? Check the ingredient list. If they contain cocoa powder, cocoa butter, chocolate or similar ingredients, then they contain cocoa and should be classified under 1806; if only a small amount of cocoa is contained as flavoring, it is generally also regarded as containing cocoa. What is the difference in HS codes between sweet biscuits and savory biscuits? Sweet biscuits are classified under 190531, and savory biscuits under 190590. The difference lies in whether sugar is added as the main sweetener; savory biscuits usually mainly use salt. What declaration elements are required for imported sweet biscuits? It is necessary to declare the product name, ingredient content, packaging specifications, brand, production date, shelf life, etc. The specific requirements are subject to customs requirements; it is recommended to refer to the Customs Administration of the People's Republic of China's Catalog of Standard Declaration of Import and Export Commodities. Sweet biscuits are classified under 190531; what is the tax rate? Tax rates may change. Please consult the latest Customs Import and Export Tariff of the People's Republic of China or consult customs. Usually, the most-favored-nation rate and the general rate differ, and free trade agreement rates may also be relevant. For cross-border e-commerce retail imports of sweet biscuits, can 190531 be used? Yes, but it must comply with the list of commodities permitted for cross-border e-commerce retail import. When declaring, order, payment, logistics documents, etc. must be provided, and attention must be paid to the positive list requirements. If sweet biscuits contain nuts, does that affect classification? If nuts are only used as an ingredient and do not affect the essential character, they are still classified under 190531. If the nut content is too high, they may be classified under other headings, such as 2008. How can one query the HS code for sweet biscuits? You can use the official website of the General Administration of Customs or HS code query platforms, enter the keyword 'sweet biscuits' or 'sweet biscuits', and determine the code in combination with the product description. Are HS codes the same when exporting sweet biscuits to the European Union? The first 6 digits of the HS code are internationally unified, but the EU may have additional codes (such as TARIC), which require querying the EU customs database.
Q: How can one determine whether sweet biscuits contain cocoa?
A: Check the ingredient list. If they contain cocoa powder, cocoa butter, chocolate or similar ingredients, then they contain cocoa and should be classified under 1806; if only a small amount of cocoa is contained as flavoring, it is generally also regarded as containing cocoa.
Q: What is the difference in HS codes between sweet biscuits and savory biscuits?
A: Sweet biscuits are classified under 190531, and savory biscuits under 190590. The difference lies in whether sugar is added as the main sweetener; savory biscuits usually mainly use salt.
Q: What declaration elements are required for imported sweet biscuits?
A: It is necessary to declare the product name, ingredient content, packaging specifications, brand, production date, shelf life, etc. The specific requirements are subject to customs requirements; it is recommended to refer to the Customs Administration of the People's Republic of China's Catalog of Standard Declaration of Import and Export Commodities.
Q: Sweet biscuits are classified under 190531; what is the tax rate?
A: Tax rates may change. Please consult the latest Customs Import and Export Tariff of the People's Republic of China or consult customs. Usually, the most-favored-nation rate and the general rate differ, and free trade agreement rates may also be relevant.
Q: For cross-border e-commerce retail imports of sweet biscuits, can 190531 be used?
A: Yes, but it must comply with the list of commodities permitted for cross-border e-commerce retail import. When declaring, order, payment, logistics documents, etc. must be provided, and attention must be paid to the positive list requirements.
Q: If sweet biscuits contain nuts, does that affect classification?
A: If nuts are only used as an ingredient and do not affect the essential character, they are still classified under 190531. If the nut content is too high, they may be classified under other headings, such as 2008.
Q: How can one query the HS code for sweet biscuits?
A: You can use the official website of the General Administration of Customs or HS code query platforms, enter the keyword 'sweet biscuits' or 'sweet biscuits', and determine the code in combination with the product description.
Q: Are HS codes the same when exporting sweet biscuits to the European Union?
A: The first 6 digits of the HS code are internationally unified, but the EU may have additional codes (such as TARIC), which require querying the EU customs database.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.