Chapter 19 covers preparations of cereals, flour, starch or milk; pastrycooks' products. It includes malt extract, starch products, pasta, cooked or baked pastry, etc. This chapter does not include foods containing meat or fish (Chapter 16), nor does it include cocoa products (Chapter 18) and general foodstuffs (Chapters 20-22). Heading 1905 covers bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa. It includes bread, biscuits, cakes, pies, waffles, crispbread, etc. However, 1905 does not include biscuits containing cocoa (classified under 1806) or pasta such as macaroni (classified under 1902). 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. The 5th-6th digits "90" represent subheading 190590: Other bakers' wares, i.e., baked goods not specifically named in 190510 to 190540. 190510 is crispbread, 190520 is gingerbread, 190531 is sweet biscuits, 190532 is waffles and wafers, 190540 is rusks, toasted bread and similar toasted products. 190590 serves as a residual subheading, covering all other bakers' wares. The goods are bakers' wares and are not listed under other subheadings of 1905 (such as sweet biscuits, waffles, etc.), nor do they contain cocoa (otherwise classified under 1806), therefore they are classified under 190590. If they were pasta, they would be classified under 1902; if they were puffed food, they might be classified under 1904 or 2008.
Chapter
Chapter 19 covers preparations of cereals, flour, starch or milk; pastrycooks' products. It includes malt extract, starch products, pasta, cooked or baked pastry, etc. This chapter does not include foods containing meat or fish (Chapter 16), nor does it include cocoa products (Chapter 18) and general foodstuffs (Chapters 20-22).
Heading
Heading 1905 covers bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa. It includes bread, biscuits, cakes, pies, waffles, crispbread, etc. However, 1905 does not include biscuits containing cocoa (classified under 1806) or pasta such as macaroni (classified under 1902).
Digit Breakdown
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. The 5th-6th digits "90" represent subheading 190590: Other bakers' wares, i.e., baked goods not specifically named in 190510 to 190540. 190510 is crispbread, 190520 is gingerbread, 190531 is sweet biscuits, 190532 is waffles and wafers, 190540 is rusks, toasted bread and similar toasted products. 190590 serves as a residual subheading, covering all other bakers' wares.
Classification Basis
The goods are bakers' wares and are not listed under other subheadings of 1905 (such as sweet biscuits, waffles, etc.), nor do they contain cocoa (otherwise classified under 1806), therefore they are classified under 190590. If they were pasta, they would be classified under 1902; if they were puffed food, they might be classified under 1904 or 2008.
📝 Declaration Elements
Product Name: The specific name of the declared goods, which should accurately reflect the product's attributes, such as "butter cookies", "whole wheat digestive biscuits", etc. Ingredient Content: List the main raw materials and their proportions, such as wheat flour, sugar, oils and fats, dairy products, etc., and note whether cocoa is contained. Processing Method: Describe the baking, frying, puffing or other processes, and whether further processing has been carried out. Packaging Specifications: Indicate retail packaging or bulk packaging, as well as net weight per unit, quantity per carton, etc. Brand: Declare the brand of the goods; if there is no brand, indicate "no brand". Whether Cocoa Is Contained: Clearly state whether cocoa ingredients are contained, even in trace amounts. Product Name: Butter cookie biscuits; Ingredient Content: wheat flour 45%, butter 30%, white granulated sugar 20%, eggs 5%; Processing Method: baking; Packaging Specifications: 200g/box, 24 boxes/carton; Brand: ABC; Whether Cocoa Is Contained: No. Mistakenly classifying biscuits containing cocoa under 190590, when they should actually be classified under 1806. Incorrectly classifying non-baked products (such as fried puffed food) under 190590. Failing to distinguish retail packaging from non-retail packaging, affecting subheading determination.
Product Name
The specific name of the declared goods, which should accurately reflect the product's attributes, such as "butter cookies", "whole wheat digestive biscuits", etc.
⚠️ Declaring generically as "biscuits" or "pastry" without distinguishing the specific type.
Ingredient Content
List the main raw materials and their proportions, such as wheat flour, sugar, oils and fats, dairy products, etc., and note whether cocoa is contained.
⚠️ Failing to indicate whether cocoa is contained, leading to classification errors.
Processing Method
Describe the baking, frying, puffing or other processes, and whether further processing has been carried out.
⚠️ Declaring non-baking processes (such as frying) as baking.
Packaging Specifications
Indicate retail packaging or bulk packaging, as well as net weight per unit, quantity per carton, etc.
⚠️ Failing to distinguish retail packaging from non-retail packaging, affecting the applicable tax rate.
Brand
Declare the brand of the goods; if there is no brand, indicate "no brand".
⚠️ False brand declaration or inconsistency with trademark registration information.
Whether Cocoa Is Contained
Clearly state whether cocoa ingredients are contained, even in trace amounts.
⚠️ Ignoring cocoa content and classifying products containing cocoa under 1905.
Mistakenly classifying biscuits containing cocoa under 190590, when they should actually be classified under 1806.
Incorrectly classifying non-baked products (such as fried puffed food) under 190590.
Failing to distinguish retail packaging from non-retail packaging, affecting subheading determination.
🎯 Classification Logic
Core classification basis: 1. The goods are bakers' wares; 2. They do not belong to other subheadings of 1905 (such as sweet biscuits, waffles, etc.); 3. They do not contain cocoa (otherwise classified under 1806); 4. They are not pasta (1902) or puffed food (1904). 190531 Sweet biscuits: 190531 specifically refers to sweet biscuits, usually meaning high-sugar, low-fat crisp biscuits; 190590 covers other bakers' wares, such as savory biscuits, soda crackers, etc. 190532 Waffles and wafers: 190532 specifically refers to waffles and wafers, which have a specific texture and mouthfeel; 190590 covers other bakers' wares not elsewhere specified. 180690 Other food preparations containing cocoa: 180690 covers food containing cocoa, including biscuits containing cocoa; 190590 requires the absence of cocoa. 190230 Other pasta: 190230 covers pasta (such as macaroni, noodles), which are not baked goods; 190590 covers baked goods. 190410 Puffed or roasted cereal foods: 190410 covers puffed or roasted cereal foods, such as breakfast cereals; 190590 covers baked pastry. Does it contain cocoa? Does it involve a baking process? Does it belong to other subheadings of 1905? Is it retail packaged? Does it contain cereal flour?
Basis
Core classification basis: 1. The goods are bakers' wares; 2. They do not belong to other subheadings of 1905 (such as sweet biscuits, waffles, etc.); 3. They do not contain cocoa (otherwise classified under 1806); 4. They are not pasta (1902) or puffed food (1904).
Confused Codes：
190531 - Sweet biscuits
190531 specifically refers to sweet biscuits, usually meaning high-sugar, low-fat crisp biscuits; 190590 covers other bakers' wares, such as savory biscuits, soda crackers, etc.
190532 - Waffles and wafers
190532 specifically refers to waffles and wafers, which have a specific texture and mouthfeel; 190590 covers other bakers' wares not elsewhere specified.
180690 - Other food preparations containing cocoa
180690 covers food containing cocoa, including biscuits containing cocoa; 190590 requires the absence of cocoa.
190230 - Other pasta
190230 covers pasta (such as macaroni, noodles), which are not baked goods; 190590 covers baked goods.
190410 - Puffed or roasted cereal foods
190410 covers puffed or roasted cereal foods, such as breakfast cereals; 190590 covers baked pastry.
Self-Check：
✓ Does it contain cocoa?
✓ Does it involve a baking process?
✓ Does it belong to other subheadings of 1905?
✓ Is it retail packaged?
✓ Does it contain cereal flour?
❓ FAQ
How can one determine whether baked goods contain cocoa? Check the ingredient list. If it contains cocoa powder, cocoa butter, chocolate or other cocoa ingredients, even in trace amounts, it should be classified under Chapter 18. If it contains only cocoa butter substitutes, it may still be classified under 1905. What is the difference between 190590 and 190531? 190531 specifically refers to sweet biscuits, usually meaning high-sugar, low-fat crisp biscuits; 190590 covers other bakers' wares, such as savory biscuits, soda crackers, cookies, etc. Sweet biscuits must meet specific sugar content requirements. If baked goods contain a small amount of cocoa but the main ingredient is flour, how should they be classified? According to HS rules, as long as cocoa is contained, they should be classified under Chapter 18. Therefore, they should be classified under 1806, not 1905. What are the declaration elements for 190590? They include product name, ingredient content, processing method, packaging specifications, brand, whether cocoa is contained, etc. The specific requirements are subject to customs regulations. How can one inquire about the tax rate for 190590? The latest tax rate can be checked through the General Administration of Customs website, the International Trade Single Window, or by consulting a customs broker. Tax rates may change depending on the country, trade agreements, etc. For cross-border e-commerce sales of baked goods, how should the HS code be selected? According to the product attributes, if they are baked goods and do not contain cocoa, they are usually classified under 190590. Detailed ingredients and processing techniques must be provided to ensure accurate classification. What is the difference between 190590 and 190120? 190120 covers bakers' dough used to make bread, pastry, etc.; 190590 covers finished baked products. If baked goods contain meat, how should they be classified? Baked goods containing meat should be classified under Chapter 16, not 1905.
Q: How can one determine whether baked goods contain cocoa?
A: Check the ingredient list. If it contains cocoa powder, cocoa butter, chocolate or other cocoa ingredients, even in trace amounts, it should be classified under Chapter 18. If it contains only cocoa butter substitutes, it may still be classified under 1905.
Q: What is the difference between 190590 and 190531?
A: 190531 specifically refers to sweet biscuits, usually meaning high-sugar, low-fat crisp biscuits; 190590 covers other bakers' wares, such as savory biscuits, soda crackers, cookies, etc. Sweet biscuits must meet specific sugar content requirements.
Q: If baked goods contain a small amount of cocoa but the main ingredient is flour, how should they be classified?
A: According to HS rules, as long as cocoa is contained, they should be classified under Chapter 18. Therefore, they should be classified under 1806, not 1905.
Q: What are the declaration elements for 190590?
A: They include product name, ingredient content, processing method, packaging specifications, brand, whether cocoa is contained, etc. The specific requirements are subject to customs regulations.
Q: How can one inquire about the tax rate for 190590?
A: The latest tax rate can be checked through the General Administration of Customs website, the International Trade Single Window, or by consulting a customs broker. Tax rates may change depending on the country, trade agreements, etc.
Q: For cross-border e-commerce sales of baked goods, how should the HS code be selected?
A: According to the product attributes, if they are baked goods and do not contain cocoa, they are usually classified under 190590. Detailed ingredients and processing techniques must be provided to ensure accurate classification.
Q: What is the difference between 190590 and 190120?
A: 190120 covers bakers' dough used to make bread, pastry, etc.; 190590 covers finished baked products.
Q: If baked goods contain meat, how should they be classified?
A: Baked goods containing meat should be classified under Chapter 16, not 1905.
⚠️ 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.