1905 - 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:
Sub-classifications
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1905 1000 00
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1905 2000 00
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1905 3100
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1905 3100 21
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1905 3100 29
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1905 3100 41
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1905 3100 49
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1905 3200
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1905 3200 21
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1905 3200 29
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1905 3200 41
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1905 3200 49
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1905 4000 00
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1905 90
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1905 9010 49
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1905 9010 70
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1905 9010 90
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1905 9090
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1905 9090 30
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1905 9090 60
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1905 9090 90
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Overview
HTS Code 1905 encompasses a broad range of baked goods and similar preparations, including bread, pastries, cakes, biscuits, and wafers. This category specifically covers these items whether or not they contain cocoa. It also includes specialized products such as communion wafers, empty pharmaceutical capsules made from suitable materials, sealing wafers, and rice paper. The unifying characteristic across these items is their origin from cereal flour or other starch-based ingredients, subjected to baking or similar cooking processes.
Distinguishing this category from its siblings at the Chapter 19 level, which focuses broadly on preparations of cereals, flour, starch, or milk, is the specific nature of the finished product. While other Chapter 19 headings might cover raw ingredients or intermediate preparations, 1905 zeroes in on the final consumable or functionally specific baked goods and related items. For instance, it differentiates from headings covering raw flour or starches by the transformation through baking and the intended use as finished food items or specific non-food applications like pharmaceutical capsules.
Within HTS 1905, further subdivisions clarify the classification of distinct types of baked wares. For example, crispbread (1905.10.00.00) is distinguished by its characteristic dryness and crisp texture. Gingerbread and similar confections, often spiced and sweetened, are provided for under 1905.20.00.00. Sweet biscuits, waffles, and wafers form another distinct subcategory, highlighting variations in sweetness, texture, and preparation methods. Rusks and toasted bread products (1905.40.00.00) are specifically identified by their secondary toasting process, which alters their texture and shelf-life. The residual "Other" category (1905.90) captures any baked wares not specifically enumerated in the preceding subheadings, emphasizing a comprehensive approach to this diverse group of products.