1905.20.00.00 - Gingerbread and the like
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1905.20.00.00, specifically encompasses gingerbread and similar baked goods. These products are characterized by the inclusion of spices, often ginger, and typically have a sweet or spiced flavor profile. They may also contain honey, molasses, or other sweeteners, contributing to their distinct taste and texture. Examples include traditional gingerbread cookies, gingerbread cakes, and other spiced baked items that do not fall under more specific headings.
It is important to distinguish this category from its siblings. Crispbread (1905.10.00.00) is a dry, porous bread product often made from rye flour. Sweet biscuits, waffles, and wafers (1905.30.00.00) are generally characterized by their crispness and sweetness, but typically lack the distinct spiced flavor profile of gingerbread. Rusks, toasted bread, and similar toasted products (1905.40.00.00) are bread items that have undergone a toasting process to achieve a dry, brittle texture.
As a leaf node in the HTS database, 1905.20.00.00 does not have further subcategories. Therefore, classification within this heading relies on the core characteristics of the product. When classifying goods, the presence of characteristic spices and sweeteners, particularly those associated with gingerbread, will be the primary determining factors. The "and the like" phrasing indicates that goods with a comparable composition and flavor profile, even if not strictly gingerbread, would be classified here.