1905.32.00.49 - Other

This HTS category, 1905.32.00.49, covers "Other" waffles and wafers that do not fall into the specific subcategories. This primarily includes waffles and wafers that are sweet, do not contain peanuts or peanut products, and are not otherwise specifically enumerated. These products are characterized by their baked nature, typically made from flour, sugar, and fat, and often possessing a light, crisp texture. They can be plain or flavored with a wide variety of ingredients such as vanilla, chocolate, fruit, or spices.

This category is distinguished from its sibling, 1905.32.00.41, by the absence of peanuts or peanut products as a primary ingredient or flavoring. While both fall under the broader heading of sweet biscuits, waffles, and wafers, the presence of peanut derivatives is the defining characteristic of the sibling category. Therefore, any waffle or wafer product fitting the general description of sweet baked goods, but not containing peanuts, will be classified under this "Other" subheading.

As this is a leaf node within the HTS, there are no further subcategories. Classification at this level hinges on the specific ingredients and absence of peanut content, ensuring accurate tariff application for a diverse range of sweet waffles and wafers not otherwise specified.