1905.32.00.21 - Containing peanuts or peanut products 🖩
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 HTS subcategory, 1905.32.00.21, specifically classifies frozen waffles and wafers that contain peanuts or peanut products. This includes a wide range of items such as frozen waffles, ice cream cones, and wafer cookies where peanuts, peanut butter, or other peanut derivatives are a significant ingredient. The presence of peanuts or peanut products is the defining characteristic for classification under this specific code.
This category is distinguished from its sibling, 1905.32.00.29, which covers all other frozen waffles and wafers that *do not* contain peanuts or peanut products. Therefore, if a frozen waffle or wafer contains no peanuts or peanut ingredients, it would fall under the "Other" category. The classification hinges solely on the inclusion of peanut-based components.
As this is a leaf node, there are no further subcategories. Classification within 1905.32.00.21 is determined by the physical presence and inclusion of peanuts or peanut products in the frozen waffle or wafer. This ensures that all such peanut-containing frozen baked goods are consistently categorized for import and export purposes within this specific HTS code.