1905.32.00 - Waffles and wafers

This HTS category, 1905.32.00, specifically encompasses waffles and wafers. These are baked goods characterized by their thin, crisp texture and often latticed surface, a distinguishing feature of waffles. Wafers are typically flat, thin biscuits made from a batter of flour, water, and oil, cooked between two patterned iron plates.

Distinguished from its sibling category, 1905.31.00, which covers sweet biscuits, this classification for waffles and wafers focuses on the unique product form and preparation method rather than solely on a "sweet" characteristic, though these items are often sweetened. While sweet biscuits can vary widely in shape and texture, waffles and wafers are defined by their distinct molded patterns and inherent crispness.

Within this classification, further distinctions exist to refine the classification. Subcategories will likely differentiate based on factors such as whether the product is presented frozen, requiring specialized storage and transport, or falls under "other" categories which would include all non-frozen waffles and wafers intended for immediate consumption or further processing. These subcategories help customs officials ensure accurate tariff application based on the product's state and intended market pathway.