1905.40.00.00 - Rusks, toasted bread and similar toasted products

This HTS category, 1905.40.00.00, encompasses rusks, toasted bread, and other similar toasted products. These items are characterized by their significantly reduced moisture content achieved through a toasting or baking process that results in a crisp, dry texture. Examples include zwieback, biscotti (in its drier, unsweetened form primarily intended for toasting), and other hardened baked goods that are not primarily sweet or otherwise distinguished by a specific flavor profile like gingerbread.

Distinguishing these products from their siblings, crispbread (1905.10.00.00) is typically a thin, brittle bread that is leavened or unleavened and baked until very dry, often with a distinct airy structure. Gingerbread and the like (1905.20.00.00) are specifically defined by their inclusion of ginger and often molasses, resulting in a spiced, sweet profile. Sweet biscuits, waffles, and wafers, and other bakers' wares fall into different subheadings based on their sugar content, texture, and intended consumption.

As this is a leaf node, there are no further subdivisions under 1905.40.00.00. Classification within this heading relies on the primary characteristic of being a toasted, dry, and hardened baked product that does not fit the more specific descriptions of other headings within Chapter 19. The emphasis is on the toasting process and the resulting texture and shelf stability.