1905.90.10.49 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1905.90.10.49, specifically encompasses "Other" baked products that fall under the broader classification of bread, pastry, cakes, biscuits, and similar baked goods, as well as puddings, when they are presented in a frozen state. The "Other" designation indicates a residual category for items that do not fit into more specific subheadings within the frozen baked goods classification. This includes a wide array of savory and sweet baked items that are preserved through freezing.
It is important to distinguish this category from its sibling, 1905.90.10.41, which specifically covers "Pastries, cakes and similar sweet baked products; puddings" in a frozen state. While both are frozen baked goods, 1905.90.10.49 is reserved for those frozen baked items that are not primarily characterized as sweet pastries, cakes, or puddings. This could include frozen bread loaves, rolls, pizza bases, or other less sweet baked items that are intended for later preparation or consumption.
As this is a leaf node, there are no further subcategories. Therefore, classification into this subheading relies on a careful consideration of the product's physical characteristics, preparation method, and intended use, ensuring it is a frozen baked good that does not otherwise meet the criteria for more specific frozen baked product classifications. Examples would include frozen unadorned bread, frozen savory muffins, or frozen bread rolls that are not part of a sweet confectionery offering.