Chapter 19 covers preparations of cereals, flour, starch or milk; pastrycooks' products. This chapter includes food preparations made from cereal flour, starch or milk, such as bread, pastry, biscuits, malt extract, pasta, etc. However, this chapter does not include: food containing meat, fish, crustaceans or other animal products (Chapter 16); cocoa preparations (Chapter 18); preparations containing coffee, tea or spices (Chapter 21); and certain special dietary foods (Chapter 22). The key to this chapter lies in the base materials and processing methods of the products. Heading 1905 covers bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; but heading 1905 does not include biscuits and similar articles containing cocoa (classified under 1806). Specifically, it includes: bread, rusks, biscuits, pretzels, waffles, wafers, crispbread, etc. These foods are usually made with cereal flour, starch or milk as the base material, and are made by baking or frying. Code 190540 consists of 6 digits. The first 2 digits "19" represent Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks' products. The 3rd-4th digits "05" represent heading 1905: Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; but heading 1905 does not include biscuits and similar articles containing cocoa. The 5th-6th digits "40" represent subheading 1905.40: Rusks. Rusks refer to crisp products made by slicing bread and then baking or drying it a second time, usually not containing cocoa and not containing filling. Rusks are classified under 190540 because their base material is cereal flour, they are made by baking, and they usually do not contain cocoa. If they contain cocoa, they may be classified under 1806; if they are filled or contain other ingredients, they may be classified under other subheadings of 1905 or Chapter 21. The difference from 1905.10 (bread) is that rusks undergo a second baking, have lower moisture content, and have a crisp texture.
Chapter
Chapter 19 covers preparations of cereals, flour, starch or milk; pastrycooks' products. This chapter includes food preparations made from cereal flour, starch or milk, such as bread, pastry, biscuits, malt extract, pasta, etc. However, this chapter does not include: food containing meat, fish, crustaceans or other animal products (Chapter 16); cocoa preparations (Chapter 18); preparations containing coffee, tea or spices (Chapter 21); and certain special dietary foods (Chapter 22). The key to this chapter lies in the base materials and processing methods of the products.
Heading
Heading 1905 covers bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; but heading 1905 does not include biscuits and similar articles containing cocoa (classified under 1806). Specifically, it includes: bread, rusks, biscuits, pretzels, waffles, wafers, crispbread, etc. These foods are usually made with cereal flour, starch or milk as the base material, and are made by baking or frying.
Digit Breakdown
Code 190540 consists of 6 digits. The first 2 digits "19" represent Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks' products. The 3rd-4th digits "05" represent heading 1905: Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; but heading 1905 does not include biscuits and similar articles containing cocoa. The 5th-6th digits "40" represent subheading 1905.40: Rusks. Rusks refer to crisp products made by slicing bread and then baking or drying it a second time, usually not containing cocoa and not containing filling.
Classification Basis
Rusks are classified under 190540 because their base material is cereal flour, they are made by baking, and they usually do not contain cocoa. If they contain cocoa, they may be classified under 1806; if they are filled or contain other ingredients, they may be classified under other subheadings of 1905 or Chapter 21. The difference from 1905.10 (bread) is that rusks undergo a second baking, have lower moisture content, and have a crisp texture.
📝 Declaration Elements
Product Name: The specific name of the declared goods, which should accurately reflect the product's attributes, such as "Rusk", "Toasted Bread Slices", etc. Avoid using the general term "Food". Ingredients: List the main raw materials, such as wheat flour, water, yeast, salt, sugar, oils and fats, etc. It is necessary to indicate whether it contains cocoa, dairy products, nuts, etc. Processing Method: Explain the processing technique, such as "second baking", "drying after slicing", etc. It must reflect the characteristics of rusks. Whether It Contains Cocoa: Clearly state whether cocoa ingredients are contained, including cocoa powder, cocoa butter, etc. If it contains cocoa, it may be classified under 1806. Packaging Specifications: Explain the packaging form, such as "retail packaging", "25kg/bag", etc., which affects classification and tax rates. Brand: Declare the brand of the goods, such as "XX Brand". If there is no brand, fill in "None". Model: If there is a model, it must be declared, such as "Original Flavor", "Whole Wheat", etc. Product Name: Rusk; Ingredients: Wheat flour 85%, water 10%, yeast 2%, salt 1%, vegetable oil 2%; Processing Method: Second baking; Whether It Contains Cocoa: No; Packaging Specifications: 200g/bag, retail packaging; Brand: ABC; Model: Original Flavor. Failure to declare whether cocoa is contained, which may result in classification under 1806. Confusing rusks with ordinary bread and failing to explain the second baking process. Inaccurate declaration of packaging specifications, affecting the determination of retail packaging.
Product Name
The specific name of the declared goods, which should accurately reflect the product's attributes, such as "Rusk", "Toasted Bread Slices", etc. Avoid using the general term "Food".
⚠️ Writing only "Bread" or "Biscuits" without distinguishing rusks from ordinary bread.
Ingredients
List the main raw materials, such as wheat flour, water, yeast, salt, sugar, oils and fats, etc. It is necessary to indicate whether it contains cocoa, dairy products, nuts, etc.
⚠️ Failure to indicate whether cocoa is contained, leading to incorrect classification.
Processing Method
Explain the processing technique, such as "second baking", "drying after slicing", etc. It must reflect the characteristics of rusks.
⚠️ Writing only "baking" without specifying second baking or drying.
Whether It Contains Cocoa
Clearly state whether cocoa ingredients are contained, including cocoa powder, cocoa butter, etc. If it contains cocoa, it may be classified under 1806.
⚠️ Ignoring trace cocoa ingredients and failing to declare them.
Packaging Specifications
Explain the packaging form, such as "retail packaging", "25kg/bag", etc., which affects classification and tax rates.
⚠️ Failure to distinguish between retail packaging and non-retail packaging.
Brand
Declare the brand of the goods, such as "XX Brand". If there is no brand, fill in "None".
⚠️ Confusing the brand with the manufacturer.
Model
If there is a model, it must be declared, such as "Original Flavor", "Whole Wheat", etc.
⚠️ Confusing the model with the specifications.
Example： Product Name: Rusk; Ingredients: Wheat flour 85%, water 10%, yeast 2%, salt 1%, vegetable oil 2%; Processing Method: Second baking; Whether It Contains Cocoa: No; Packaging Specifications: 200g/bag, retail packaging; Brand: ABC; Model: Original Flavor.
Common Mistakes：
Failure to declare whether cocoa is contained, which may result in classification under 1806.
Confusing rusks with ordinary bread and failing to explain the second baking process.
Inaccurate declaration of packaging specifications, affecting the determination of retail packaging.
🎯 Classification Logic
Core criteria for classification: 1. Whether the base material of the product is cereal flour, starch or milk; 2. Whether the processing method is baking; 3. Whether it contains cocoa (if it contains cocoa, it is classified under 1806); 4. Whether it has undergone second baking or drying to form a crisp texture; 5. Whether it belongs to other subheadings of 1905 (such as bread, biscuits, etc.). Rusks must meet the following: made with cereal flour as the base material, baked, not containing cocoa, and having undergone second baking or drying. 190510 Bread: Bread is baked once, has higher moisture content, and has a soft texture; rusks are baked twice, have low moisture content, and have a crisp texture. 190520 Gingerbread: Gingerbread usually contains spices such as ginger and may contain cocoa; rusks do not contain spices and usually do not contain cocoa. 190531 Sweet Biscuits: Sweet biscuits usually have high sugar content and may contain cocoa; rusks have low sugar content and do not contain cocoa. 180610 Cocoa Powder Preparations: Preparations containing cocoa are classified under 1806; rusks do not contain cocoa, so they are classified under 1905. 190590 Other Bakers' Wares: 190590 is a residual subheading; rusks have a specific subheading 190540 and should be classified there first. Is it made with cereal flour as the base material? Has it been baked? Does it contain cocoa? Has it undergone second baking or drying? Is it in retail packaging?
Basis
Core criteria for classification: 1. Whether the base material of the product is cereal flour, starch or milk; 2. Whether the processing method is baking; 3. Whether it contains cocoa (if it contains cocoa, it is classified under 1806); 4. Whether it has undergone second baking or drying to form a crisp texture; 5. Whether it belongs to other subheadings of 1905 (such as bread, biscuits, etc.). Rusks must meet the following: made with cereal flour as the base material, baked, not containing cocoa, and having undergone second baking or drying.
Confused Codes：
190510 - Bread
Bread is baked once, has higher moisture content, and has a soft texture; rusks are baked twice, have low moisture content, and have a crisp texture.
190520 - Gingerbread
Gingerbread usually contains spices such as ginger and may contain cocoa; rusks do not contain spices and usually do not contain cocoa.
190531 - Sweet Biscuits
Sweet biscuits usually have high sugar content and may contain cocoa; rusks have low sugar content and do not contain cocoa.
180610 - Cocoa Powder Preparations
Preparations containing cocoa are classified under 1806; rusks do not contain cocoa, so they are classified under 1905.
190590 - Other Bakers' Wares
190590 is a residual subheading; rusks have a specific subheading 190540 and should be classified there first.
Self-Check：
✓ Is it made with cereal flour as the base material?
✓ Has it been baked?
✓ Does it contain cocoa?
✓ Has it undergone second baking or drying?
✓ Is it in retail packaging?
❓ FAQ
How can I check the tax rate for HS code 190540? You can check the tariff rate by entering code 190540 on the official website of the General Administration of Customs of China, the International Trade Single Window, or third-party query tools, and selecting the destination country and country of origin. Note that tax rates may change, and the latest published rates shall prevail. What is the difference in classification between rusks and ordinary bread? Ordinary bread is classified under 190510, and rusks are classified under 190540. The difference lies in the processing technique: rusks undergo second baking or drying, have lower moisture content, and have a crisp texture; ordinary bread is baked once, has higher moisture content, and has a soft texture. If rusks contain cocoa powder, which code should they be classified under? If rusks contain cocoa powder, they are no longer classified under 190540 but should be classified under 1806 (cocoa preparations). However, note that if cocoa is only used as a surface decoration and the content is extremely low, they may still be classified under 1905, depending on the customs classification decision. When declaring rusks, what content needs to be indicated in the ingredients? It is necessary to indicate the main raw materials such as wheat flour, water, yeast, salt, sugar, oils and fats, etc., and especially indicate whether they contain cocoa, dairy products, nuts, etc. Ingredient proportions are also recommended to be provided so that customs can determine classification. If rusks 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 code, and 190540 is the same. However, the EU may have subdivisions in the later digits, and the tariff rates are different. When exporting, you need to check the EU TARIC database to confirm the specific code and tax rate. How are rusks and biscuits distinguished in classification? Biscuits are usually classified under 190531 (sweet biscuits) or 190532 (waffles, etc.), while rusks are classified under 190540. The difference is: rusks are made by slicing bread and baking it a second time, with a crisp texture; biscuits are usually formed directly from dough and baked, and may contain sugar, cocoa, etc. For cross-border e-commerce sales of rusks, how should the HS code be selected? For cross-border e-commerce sales of rusks, if they are in retail packaging, they are still classified under 190540. Attention should be paid to the customs requirements of the destination country, such as 1905.40.00 in the U.S. HTSUS and 1905.40.00 in the EU TARIC. When declaring, detailed product name, ingredients, processing method, etc. must be provided. When classifying rusks, is it necessary to consider packaging specifications? Packaging specifications affect classification; for example, retail packaging and non-retail packaging may be classified under different subheadings. 190540 does not subdivide packaging, but if it is retail packaging, it must be indicated in the declaration elements for customs statistics and supervision.
Q: How can I check the tax rate for HS code 190540?
A: You can check the tariff rate by entering code 190540 on the official website of the General Administration of Customs of China, the International Trade Single Window, or third-party query tools, and selecting the destination country and country of origin. Note that tax rates may change, and the latest published rates shall prevail.
Q: What is the difference in classification between rusks and ordinary bread?
A: Ordinary bread is classified under 190510, and rusks are classified under 190540. The difference lies in the processing technique: rusks undergo second baking or drying, have lower moisture content, and have a crisp texture; ordinary bread is baked once, has higher moisture content, and has a soft texture.
Q: If rusks contain cocoa powder, which code should they be classified under?
A: If rusks contain cocoa powder, they are no longer classified under 190540 but should be classified under 1806 (cocoa preparations). However, note that if cocoa is only used as a surface decoration and the content is extremely low, they may still be classified under 1905, depending on the customs classification decision.
Q: When declaring rusks, what content needs to be indicated in the ingredients?
A: It is necessary to indicate the main raw materials such as wheat flour, water, yeast, salt, sugar, oils and fats, etc., and especially indicate whether they contain cocoa, dairy products, nuts, etc. Ingredient proportions are also recommended to be provided so that customs can determine classification.
Q: If rusks 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 code, and 190540 is the same. However, the EU may have subdivisions in the later digits, and the tariff rates are different. When exporting, you need to check the EU TARIC database to confirm the specific code and tax rate.
Q: How are rusks and biscuits distinguished in classification?
A: Biscuits are usually classified under 190531 (sweet biscuits) or 190532 (waffles, etc.), while rusks are classified under 190540. The difference is: rusks are made by slicing bread and baking it a second time, with a crisp texture; biscuits are usually formed directly from dough and baked, and may contain sugar, cocoa, etc.
Q: For cross-border e-commerce sales of rusks, how should the HS code be selected?
A: For cross-border e-commerce sales of rusks, if they are in retail packaging, they are still classified under 190540. Attention should be paid to the customs requirements of the destination country, such as 1905.40.00 in the U.S. HTSUS and 1905.40.00 in the EU TARIC. When declaring, detailed product name, ingredients, processing method, etc. must be provided.
Q: When classifying rusks, is it necessary to consider packaging specifications?
A: Packaging specifications affect classification; for example, retail packaging and non-retail packaging may be classified under different subheadings. 190540 does not subdivide packaging, but if it is retail packaging, it must be indicated in the declaration elements for customs statistics and supervision.
⚠️ 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.