Chapter 19 covers preparations of cereals, flour, starch or milk and pastry products. This chapter includes malt extract, pasta, macaroni, starch products, bread, pastry, biscuits and other baked goods. The core characteristic is that these foods use cereal flour, starch or milk as the main raw materials and are made through processing or baking. This chapter does not include foods containing cocoa (Chapter 18) or meat and fish products (Chapter 16), but allows a small amount of cocoa as flavoring. Heading 1905 covers bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa. Specifically, it includes ordinary bread, biscuits, waffles, wafers, rusks and similar baked products. However, note that heading 1905 does not include pastry filled or coated with cocoa (classified under 1806), nor does it include pasta such as macaroni (classified under 1902). Waffles, as a typical representative of baked goods, are classified under this heading. Code 190532 is a 6-digit subheading. The first 2 digits "19" represent Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks' products. Digits 3-4 "05" represent heading 1905: Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. Digits 5-6 "32" represent subheading 1905.32: Waffles and wafers. Among these, the 5th digit "3" indicates the subheading series (1905.3 is waffles and wafers), and the 6th digit "2" specifically refers to waffles. Therefore, 190532 precisely corresponds to waffles. Waffles are baked pastry products, with main raw materials including flour, sugar, oils and fats, etc., made through baking, which conforms to the definition of heading 1905 "baked goods." They are not classified under 1905.90 (other bakers' wares) because 1905.32 explicitly lists waffles and wafers. Nor are they classified under 1905.31 (sweet biscuits) or 1905.40 (rusks), because waffles have a unique grid-like appearance and formula, differing from biscuits and rusks in processing technology and physical characteristics.
Chapter
Chapter 19 covers preparations of cereals, flour, starch or milk and pastry products. This chapter includes malt extract, pasta, macaroni, starch products, bread, pastry, biscuits and other baked goods. The core characteristic is that these foods use cereal flour, starch or milk as the main raw materials and are made through processing or baking. This chapter does not include foods containing cocoa (Chapter 18) or meat and fish products (Chapter 16), but allows a small amount of cocoa as flavoring.
Heading
Heading 1905 covers bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa. Specifically, it includes ordinary bread, biscuits, waffles, wafers, rusks and similar baked products. However, note that heading 1905 does not include pastry filled or coated with cocoa (classified under 1806), nor does it include pasta such as macaroni (classified under 1902). Waffles, as a typical representative of baked goods, are classified under this heading.
Digit Breakdown
Code 190532 is a 6-digit subheading. The first 2 digits "19" represent Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks' products. Digits 3-4 "05" represent heading 1905: Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. Digits 5-6 "32" represent subheading 1905.32: Waffles and wafers. Among these, the 5th digit "3" indicates the subheading series (1905.3 is waffles and wafers), and the 6th digit "2" specifically refers to waffles. Therefore, 190532 precisely corresponds to waffles.
Classification Basis
Waffles are baked pastry products, with main raw materials including flour, sugar, oils and fats, etc., made through baking, which conforms to the definition of heading 1905 "baked goods." They are not classified under 1905.90 (other bakers' wares) because 1905.32 explicitly lists waffles and wafers. Nor are they classified under 1905.31 (sweet biscuits) or 1905.40 (rusks), because waffles have a unique grid-like appearance and formula, differing from biscuits and rusks in processing technology and physical characteristics.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, which should accurately reflect the product attributes, such as "waffle" or "wafer." Ingredient Content: List the main raw materials and proportions, such as flour, sugar, oils and fats, dairy products, etc., and whether cocoa is contained. Processing Method: Explain the production process, such as baking, toasting, etc., emphasizing whether it is the grid baking unique to waffles. Packaging Specifications: Fill in retail packaging or bulk packaging, such as grams per pack, quantity per box, etc. Brand: Declare the commodity brand; if no brand, fill in "none." Production Date: Fill in the production date or shelf life to ensure compliance with food safety requirements. Whether Contains Filling: Indicate whether it contains filling, such as chocolate, jam, etc., and specify the filling ingredients. Product Name: Waffle; Ingredient Content: Wheat flour 45%, white granulated sugar 20%, vegetable oil 15%, eggs 10%, milk powder 5%, leavening agent 3%, salt 2%; Processing Method: Baking; Packaging Specifications: 200g/box, 24 boxes/carton; Brand: XX; Production Date: 2025-03-01; Whether Contains Filling: No. Mistakenly classifying waffles under 1905.90 (other bakers' wares), ignoring the explicit listing of subheading 1905.32. If waffles are coated with chocolate or contain cocoa filling, they may be classified under 1806 rather than 1905. Not indicating cocoa content when declaring ingredients; if cocoa content exceeds 5%, it may change the classification.
Product Name
The specific name of the declared commodity, which should accurately reflect the product attributes, such as "waffle" or "wafer."
⚠️ Misreporting as "biscuit" or "pastry," leading to classification errors.
Ingredient Content
List the main raw materials and proportions, such as flour, sugar, oils and fats, dairy products, etc., and whether cocoa is contained.
⚠️ Ignoring cocoa content; if cocoa content exceeds the limit, it may be classified under Chapter 18.
Processing Method
Explain the production process, such as baking, toasting, etc., emphasizing whether it is the grid baking unique to waffles.
⚠️ Vaguely filling in "processing" without distinguishing between baking and frying.
Packaging Specifications
Fill in retail packaging or bulk packaging, such as grams per pack, quantity per box, etc.
⚠️ Omitting packaging specifications, affecting customs statistics and inspection.
Brand
Declare the commodity brand; if no brand, fill in "none."
⚠️ Confusing brand with trademark, or omitting the brand.
Production Date
Fill in the production date or shelf life to ensure compliance with food safety requirements.
⚠️ Incorrect format or not filled in.
Whether Contains Filling
Indicate whether it contains filling, such as chocolate, jam, etc., and specify the filling ingredients.
⚠️ Not declaring the filling; if the filling contains cocoa, it may affect classification.
Mistakenly classifying waffles under 1905.90 (other bakers' wares), ignoring the explicit listing of subheading 1905.32.
If waffles are coated with chocolate or contain cocoa filling, they may be classified under 1806 rather than 1905.
Not indicating cocoa content when declaring ingredients; if cocoa content exceeds 5%, it may change the classification.
🎯 Classification Logic
The core basis for classification is the main raw materials, processing technology and physical characteristics of the commodity. Waffles use cereal flour as the main raw material, are made by baking, and have a unique grid-like appearance, conforming to the definition of heading 1905 "baked goods." Subheading 1905.32 explicitly lists "waffles and wafers," so they should be classified under this subheading with priority. If waffles contain cocoa, attention should be paid to whether the cocoa content exceeds the range allowed by heading 1905 (usually cocoa is only used as flavoring; if cocoa constitutes the essential character, they are classified under Chapter 18). 190531 Sweet Biscuits: Sweet biscuits are usually flat, crisp and hard, while waffles have a grid-like appearance and are softer or crisp, and 1905.31 explicitly refers to sweet biscuits while 1905.32 refers to waffles. 190540 Rusks and Similar Toasted Bread: Rusks are made by slicing bread and then toasting, without a grid-like appearance, while waffles are made by baking batter and have a unique shape. 180690 Other Chocolate and Cocoa-Containing Food Preparations: If waffles are coated with chocolate or have high cocoa content, they may be classified under 1806, but 1905 allows cocoa-containing baked goods; the key is whether cocoa constitutes the essential character. 190590 Other Bakers' Wares: 1905.90 is a residual subheading; waffles already have an explicit subheading 1905.32 and should not be classified under 1905.90. Is cereal flour the main raw material? Has it undergone a baking process? Does it have the grid-like appearance unique to waffles? Does it contain cocoa? If so, is cocoa only used as flavoring? Does it belong to the waffles explicitly listed under 1905.32?
Basis
The core basis for classification is the main raw materials, processing technology and physical characteristics of the commodity. Waffles use cereal flour as the main raw material, are made by baking, and have a unique grid-like appearance, conforming to the definition of heading 1905 "baked goods." Subheading 1905.32 explicitly lists "waffles and wafers," so they should be classified under this subheading with priority. If waffles contain cocoa, attention should be paid to whether the cocoa content exceeds the range allowed by heading 1905 (usually cocoa is only used as flavoring; if cocoa constitutes the essential character, they are classified under Chapter 18).
Confused Codes：
190531 - Sweet Biscuits
Sweet biscuits are usually flat, crisp and hard, while waffles have a grid-like appearance and are softer or crisp, and 1905.31 explicitly refers to sweet biscuits while 1905.32 refers to waffles.
190540 - Rusks and Similar Toasted Bread
Rusks are made by slicing bread and then toasting, without a grid-like appearance, while waffles are made by baking batter and have a unique shape.
180690 - Other Chocolate and Cocoa-Containing Food Preparations
If waffles are coated with chocolate or have high cocoa content, they may be classified under 1806, but 1905 allows cocoa-containing baked goods; the key is whether cocoa constitutes the essential character.
190590 - Other Bakers' Wares
1905.90 is a residual subheading; waffles already have an explicit subheading 1905.32 and should not be classified under 1905.90.
Self-Check：
✓ Is cereal flour the main raw material?
✓ Has it undergone a baking process?
✓ Does it have the grid-like appearance unique to waffles?
✓ Does it contain cocoa? If so, is cocoa only used as flavoring?
✓ Does it belong to the waffles explicitly listed under 1905.32?
❓ FAQ
Are waffles and wafers the same in HS code? Yes, HS code 1905.32 covers both waffles and wafers. Both are baked goods with similar porous structures, so they are classified under the same subheading. However, note that wafers are usually thinner and crisper, while waffles are thicker, but customs classification does not distinguish between them. If waffles are coated with chocolate, which code should they be classified under? If waffles are coated with chocolate on the surface and the chocolate constitutes the essential character, they may be classified under 1806 (chocolate and other cocoa-containing food preparations). However, if chocolate is only used as a coating or decoration and does not change the essential character of the waffle, they can still be classified under 1905.32. It is recommended to judge based on cocoa content and coating proportion. How to distinguish between waffles and biscuits when declaring? Waffles have a unique grid-like appearance, are made by baking batter in a special baking mold, and have a softer or crisper texture. Biscuits are usually flat, crisp and hard, made by rolling dough, cutting and baking. In HS codes, sweet biscuits are classified under 1905.31 and waffles under 1905.32. When declaring, the product name and processing method should be accurately described. What declaration elements are required for importing waffles? Generally, product name, ingredient content, processing method, packaging specifications, brand, production date, whether contains filling, etc. are required. Specific requirements are subject to customs. It is recommended to consult in advance the requirements for 1905.32 in the "Catalogue of Standard Declaration of Import and Export Commodities of the Customs of the People's Republic of China." Does the HS code for waffles apply to frozen waffles? Yes, frozen waffles still belong to baked goods and are classified under 1905.32. However, note that if frozen waffles require further cooking (such as frying), it may affect classification. Usually frozen waffles are pre-baked and only need heating before consumption, so they are still classified under 1905.32. How to inquire about the import tax rate for waffles? The import tax rate needs to be determined based on the country of origin, trade agreements, etc. It can be inquired through the official website of the General Administration of Customs of China, the Customs Import and Export Tariff, or by using professional tariff inquiry tools. Note that tax rates may change; it is recommended to refer to the latest tariff. If waffles are exported to the EU, is the HS code the same? The first 6 digits of the EU HS code are consistent with the international one, and 1905.32 is the same. However, the EU may have more detailed 8-digit or 10-digit codes, which need to be inquired in the EU TARIC database. When exporting, declaration should be made according to the requirements of the destination country. If waffles are gluten-free, does the HS code change? If gluten-free waffles still use cereal flour (such as rice flour, corn flour) as the main raw material and are made by baking, they are still classified under 1905.32. However, if the main raw material is not cereal flour, they may be classified under other chapters. The core of classification lies in the raw materials and process, not whether they contain gluten.
Q: Are waffles and wafers the same in HS code?
A: Yes, HS code 1905.32 covers both waffles and wafers. Both are baked goods with similar porous structures, so they are classified under the same subheading. However, note that wafers are usually thinner and crisper, while waffles are thicker, but customs classification does not distinguish between them.
Q: If waffles are coated with chocolate, which code should they be classified under?
A: If waffles are coated with chocolate on the surface and the chocolate constitutes the essential character, they may be classified under 1806 (chocolate and other cocoa-containing food preparations). However, if chocolate is only used as a coating or decoration and does not change the essential character of the waffle, they can still be classified under 1905.32. It is recommended to judge based on cocoa content and coating proportion.
Q: How to distinguish between waffles and biscuits when declaring?
A: Waffles have a unique grid-like appearance, are made by baking batter in a special baking mold, and have a softer or crisper texture. Biscuits are usually flat, crisp and hard, made by rolling dough, cutting and baking. In HS codes, sweet biscuits are classified under 1905.31 and waffles under 1905.32. When declaring, the product name and processing method should be accurately described.
Q: What declaration elements are required for importing waffles?
A: Generally, product name, ingredient content, processing method, packaging specifications, brand, production date, whether contains filling, etc. are required. Specific requirements are subject to customs. It is recommended to consult in advance the requirements for 1905.32 in the "Catalogue of Standard Declaration of Import and Export Commodities of the Customs of the People's Republic of China."
Q: Does the HS code for waffles apply to frozen waffles?
A: Yes, frozen waffles still belong to baked goods and are classified under 1905.32. However, note that if frozen waffles require further cooking (such as frying), it may affect classification. Usually frozen waffles are pre-baked and only need heating before consumption, so they are still classified under 1905.32.
Q: How to inquire about the import tax rate for waffles?
A: The import tax rate needs to be determined based on the country of origin, trade agreements, etc. It can be inquired through the official website of the General Administration of Customs of China, the Customs Import and Export Tariff, or by using professional tariff inquiry tools. Note that tax rates may change; it is recommended to refer to the latest tariff.
Q: If waffles are exported to the EU, is the HS code the same?
A: The first 6 digits of the EU HS code are consistent with the international one, and 1905.32 is the same. However, the EU may have more detailed 8-digit or 10-digit codes, which need to be inquired in the EU TARIC database. When exporting, declaration should be made according to the requirements of the destination country.
Q: If waffles are gluten-free, does the HS code change?
A: If gluten-free waffles still use cereal flour (such as rice flour, corn flour) as the main raw material and are made by baking, they are still classified under 1905.32. However, if the main raw material is not cereal flour, they may be classified under other chapters. The core of classification lies in the raw materials and process, not whether they contain gluten.
⚠️ 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.