1905.31.00 - Sweet biscuits

This category encompasses sweet biscuits, commonly referred to as cookies in many regions. These are typically baked flour confectionery products that are dry, often sweetened, and characterized by their crisp or crumbly texture. They are designed for direct consumption and are distinct from cakes or bread due to their composition and intended use. Examples include shortbread, gingerbread, digestive biscuits, and sandwich cookies where the filling is also sweetened.

Sweet biscuits are distinguished from their sibling category, waffles and wafers (HTS 1905.32.00), by their inherent structure and manufacturing process. While waffles and wafers are characterized by their porous, typically grid-like structure (waffles) or thin, brittle sheets (wafers), sweet biscuits are generally denser and baked into more solid forms, often with added flavorings and sugar for a sweet taste.

The subcategories within sweet biscuits are divided based on their storage and preparation needs. "Frozen" sweet biscuits refer to those that require refrigeration to maintain their quality and are typically sold in a frozen state. "Other" sweet biscuits include all remaining sweet biscuits that are not intended to be frozen, covering the vast majority of shelf-stable sweet biscuit products.