Duty Rates
General (Column 1 - MFN)
Free
This item enters the United States duty-free. No import duty is charged regardless of origin country.
Column 2 Rate (Non-Tariff Treaty Countries)
This rate applies to countries without normal trade relations (most-favored-nation status) with the United States:
30%
Column 2 rates are substantially higher than Column 1 rates and are rarely applied in modern international trade due to most-favored-nation agreements.
What HTS 1905.31.00 Covers
Sweet biscuits, which in US terms means cookies and similar sweetened baked goods, including chocolate-coated, filled, sandwich, and wafer-style cookies that meet the biscuit definition. It sits under heading 1905, which covers bread, pastry, cakes, biscuits, and other bakers' wares. Products can be retail-packaged or bulk.
Notes for Importers
Typical imports are packaged cookies, shortbread, butter biscuits, and chocolate-covered biscuits. Distinguish sweet biscuits from waffles and wafers (1905.32), crispbread (1905.10), and cakes or pastries, which fall under 1905.90. Cookies with high dairy content or certain sugar contents can trigger quota-related provisions elsewhere in the schedule, so review ingredients carefully.
Product Category
Prepared Foodstuffs
This chapter includes prepared and preserved meat, fish, vegetables, fruit, and other processed food products ready for consumption.
Classification Details
| Field | Value |
|---|
| HTS Code | 1905.31.00 |
| Description | Sweet biscuits |
| Chapter | 19 - Prepared Foodstuffs |
| General Duty Rate | Free |
| Rate Type | Free |
| Special Rates | |
Related HTS Codes
Other tariff codes under the same heading:
Frequently Asked Questions
Are cookies the same as sweet biscuits for HTS purposes?
Yes. The HTS uses the international term sweet biscuits, which covers what US importers call cookies, including filled, coated, and sandwich varieties.
Where do wafers and crackers go?
Waffles and wafers have their own subheading at 1905.32, and savory crackers and similar non-sweet baked goods fall under other lines of heading 1905, mainly 1905.90.
Do FDA rules apply to imported cookies?
Yes. Cookies are FDA-regulated food, so prior notice, facility registration, and compliant ingredient and nutrition labeling are required.
What is the HTS code 1905.31.00 used for?
HTS code 1905.31.00 is the harmonized tariff schedule code for Sweet biscuits. This code is used to classify and identify this product type for customs clearance, duty calculation, and trade statistics.
What is the Column 2 rate for HTS 1905.31.00?
The Column 2 rate is the tariff duty rate applicable to goods from countries that do not have normal trade relations with the United States. This rate is typically higher than Column 1 (Most Favored Nation) rates and is rarely used in modern trade due to most-favored-nation agreements.
Do I need a customs broker to import goods classified under HTS 1905.31.00?
While not always required, using a licensed customs broker is highly recommended for most imports. A customs broker can help ensure proper HTS classification, prepare customs documentation, pay duties correctly, and avoid delays or penalties. Your broker should be familiar with Prepared Foodstuffs products.
Which countries receive special tariff rates for HTS 1905.31.00?
Multiple free trade agreements and trade preference programs provide reduced or free tariffs for eligible HTS classifications. Common programs include USMCA (Canada, Mexico), various bilateral FTAs (Korea, Australia, Singapore), GSP for developing countries, and AGOA for eligible African nations. Check the special rates section on this page.
How does HTS code 1905.31.00 affect my import costs?
The HTS code determines the applicable duty rate (either free or a percentage/specific amount), whether your product qualifies for trade agreement benefits, any quota restrictions, and special documentation requirements. Proper classification directly impacts your import expenses, so verify the correct code with your supplier or a customs professional.