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 1905.90.10 Covers
This code covers baked goods such as bread, pastries, cakes, biscuits, and similar baked products, as well as puddings, whether or not they contain chocolate, fruit, nuts, or confectionery. It sits under heading 1905, which covers bakers wares generally. Typical imports include packaged breads, frozen cakes and pastries, cookies not classified as sweet biscuits elsewhere, and shelf-stable puddings.
Notes for Importers
Heading 1905 has several more specific lines that must be ruled out first: crispbread (1905.10), gingerbread (1905.20), sweet biscuits, waffles, and wafers (1905.31 and 1905.32), and rusks and toasted bread (1905.40). Statistical suffixes under 1905.90.10 distinguish frozen from non-frozen products and break out bread, pastries and cakes, and puddings separately. Products that are dough or batter rather than fully baked may classify elsewhere in chapter 19, so confirm the state of the goods at import.
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 | 1905.90.10 |
| Description | Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery |
| 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
What products are classified under 1905.90.10?
Baked goods including bread, cakes, pastries, biscuits, and similar products, plus puddings, whether fresh, frozen, or shelf stable, and whether or not they contain chocolate, fruit, or nuts.
Does 1905.90.10 cover sweet cookies and wafers?
Sweet biscuits, waffles, and wafers have their own more specific subheadings at 1905.31 and 1905.32, so check those first. This line covers baked products not captured by the more specific provisions.
Are frozen cakes classified the same as fresh ones?
Both fall under 1905.90.10, but the 10-digit statistical suffix differs between frozen and non-frozen products, so declare the correct condition of the goods.
What is the HTS code 1905.90.10 used for?
HTS code 1905.90.10 is the harmonized tariff schedule code for Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery. 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 1905.90.10?
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 1905.90.10?
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 1905.90.10?
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 1905.90.10 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.