1905.90.10.50 - Pastries, cakes and similar sweet baked products; puddings

This HTS classification, 1905.90.10.50, specifically covers a broad range of sweet baked goods, including pastries, cakes, and similar confectionary items. It also encompasses puddings. These products are characterized by their preparation through baking or other cooking methods and generally contain flour, sugar, and other ingredients designed for consumption as sweet treats. The inclusion of "similar sweet baked products" suggests a broad interpretation, encompassing items not explicitly named but fitting the sweet, baked profile.

Distinguishing this category from its sibling, 1905.90.10.70, is straightforward. While 1905.90.10.70 is designated for "Bread," this current node, 1905.90.10.50, specifically excludes bread and focuses exclusively on sweet baked items and puddings. Therefore, items primarily intended as savory bread products would fall under the sibling category, whereas items like sweet rolls, muffins, cookies, and sweet pastries would be classified here. The "Other" sibling category, 1905.90.10.90, serves as a residual category for any other baked goods not specifically classified elsewhere within the 1905.90.10.xx series, provided they do not fit the sweet baked good or pudding criteria.

As this is a leaf node within the HTS structure, there are no further subcategories. Classification at this level is definitive. The scope of this classification is broad enough to encompass a wide array of sweet baked confections and desserts that do not fit into more specific HTS provisions. Importers and exporters should carefully consider the primary nature and intended consumption of the product to ensure correct classification within this sweet baked goods and puddings category.