1905.32.00
Waffles and wafers
This code covers waffles and wafers, classifying these sweet biscuits for import purposes. Use this code when importing these bakery products, noting a general duty rate of free for standard trade partners or potentially eligible FTA/preference programs, as detailed within Chapter 19 for food preparations.

Detailed information for HTS Code 1905.32.00
This tariff code falls within Chapter 19, which covers preparations of cereals, flour, starch, or milk, and bakers' wares like bread, pastries, and biscuits. Specifically, 1905.32.00 details sweet biscuits, waffles, and wafers. This code further breaks down into subdivisions based on whether the waffles/wafers are frozen and, if not frozen, whether they contain peanuts; choose the appropriate statistical suffix based on these characteristics to accurately classify the product. If the waffles or wafers are frozen and contain peanuts, use suffix .21, if frozen but do not contain peanuts, use .29, if not frozen and contain peanuts, use .41, and if not frozen and do not contain peanuts, use .49.
| Chapter | Chapter 19 - Preparations of cereals, flour, starch or milk; bakers' wares |
| Section | Section IV - Prepared Foodstuffs; Beverages, Spirits, and Vinegar; Tobacco and Manufactured Tobacco Substitutes |
Duty snapshot
Quick reference for the duty outcomes tied to this HTS line.
Free
Standard trade partners (NTR)
N/A
Eligible FTA or preference programs
The general duty rate for HTS code 1905.32.00 and all its subdivisions (1905.32.00.21, 1905.32.00.29, 1905.32.00.41, and 1905.32.00.49) is Free. This means no duty is assessed on these waffles and wafers under standard trade conditions. A special rate is not specified, but goods may qualify for reduced or zero duty under Eligible FTA or preference programs. All quantities are to be reported in kilograms (kg).
Rate of Duty (Column 2): 30%
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Code subdivisions
1905.32.00.21
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: > Sweet biscuits; waffles and wafers: > Waffles and wafers > Frozen: > Containing peanuts or peanut products
1905.32.00.29
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: > Sweet biscuits; waffles and wafers: > Waffles and wafers > Frozen: > Other
1905.32.00.41
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: > Sweet biscuits; waffles and wafers: > Waffles and wafers > Other: > Containing peanuts or peanut products
1905.32.00.49
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: > Sweet biscuits; waffles and wafers: > Waffles and wafers > Other: > Other
Chapter & section notes
Chapter notes
Section notes
Latest update
Last updated
November 15, 2025
Revised every January & July
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