1905.90.90

Other — Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Classified under heading 1905 / subheading 1905.90 — chapter 19 of the US Harmonized Tariff Schedule.

General rate4.5%
Special rateFree (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2 rate20%

General rate applies to goods from countries with normal trade relations. Special rates require a program code (USMCA, GSP, AGOA…). Column 2 applies where normal trade relations do not.

Duty calculator

Estimate the duty owed on an import under HTS 1905.90.90.

Estimated duty
$450.00
Ad valorem 4.5% × $10,000.00$450.00
Effective rate on customs value4.5%

Excludes merchandise processing fees, Section 301 duties, antidumping/countervailing duties and freight. Estimates only — not customs advice.

Where this rate sits

Heading 1905 contains 4 tariff lines. The general rate on this line is 4.5%, against an average of 4.5% across the heading (range 4.5%–4.5%).

MetricThis lineHeading 1905
General rate4.5%avg 4.5%
Duty-free linesno3 of 4
Specific-rate linesno0

Classification path

All 4 tariff lines under heading 1905

Heading overview →
HTS codeDescriptionGeneralCol. 2
1905.31.00Sweet biscuitsFree30%
1905.32.00Waffles and wafersFree30%
1905.90.10Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectioneryFree30%
1905.90.90Otherthis page4.5%20%

Using HTS 1905.90.90 correctly

A ten-digit HTS number has three parts: the four-digit heading, the six-digit international subheading shared by every WTO member, and the two-digit US statistical suffix. 1905.90.90 is a US national line — the same product may carry a different suffix in the EU TARIC or in another country's tariff.

Classification is determined by the General Rules of Interpretation, not by what the product is called on the invoice. If your goods could fall in two headings, GRI 1 sends you to the heading with the most specific description; GRI 3 breaks ties by essential character. A GRI 3(b) mistake is the single most common reason an entry gets reclassified and billed for unpaid duty plus interest.

Before you rely on this rate: confirm there is no Chapter 99 note, Section 301 action, antidumping order or quota covering the goods. Those sit outside the general rate and can multiply the effective duty several times over.