1905.31.00.49 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification encompasses sweet biscuits that do not fall under any more specific subcategories. These are typically baked products made from flour, sugar, and fat, characterized by their sweetness and crisp texture. Examples include a wide variety of cookies, shortbread, and other confectionary biscuits designed for direct consumption.
This category is distinguished from its sibling, HTS code 1905.31.00.41, which specifically covers sweet biscuits that contain peanuts or peanut products. Therefore, any sweet biscuit lacking peanut ingredients, regardless of other inclusions like chocolate chips, fruit, or nuts (other than peanuts), would be classified here. The key differentiator is the absence of peanuts or peanut-derived components.
As a leaf node, this category does not have further subdivisions. Classification within this code relies on ensuring the product is a sweet biscuit and does not meet the criteria for the peanut-containing sibling category. This ensures accurate tariff application for a broad range of popular baked goods.