Subheading · Section IV

1905.90: Bread, pastry, cakes, biscuits and other bakers' wares: other

1905.90

Official description Other

  • 8%UK
  • —EU
  • 50%–75%Türkiye
  • 0%–4.5%USA
  • US$36.9bnWorld trade in 2024

Subheading 1905.90 belongs to heading 1905 (bread, pastry, cakes, biscuits and other bakers' wares) in chapter 19.

The UK Global Tariff divides subheading 1905.90 into 8 tariff lines; the duty is 8%. 3 lines have a specific or compound duty.

In the EU Combined Nomenclature all 7 lines under subheading 1905.90 carry a specific or compound duty rather than a percentage.

The Turkish Customs Tariff Schedule divides subheading 1905.90 into 14 tariff lines; the statutory rate is between 50% and 75% (average 57.1%).

In the Harmonized Tariff Schedule of the United States, subheading 1905.90 covers 2 tariff lines and the duty is between 0% and 4.5%. 1 of them is duty-free.

In 2024, countries exported these goods worth US$36.9bn (+4.4% year on year).

The largest exporter was Canada (US$4.2bn), followed by Germany.

The biggest buyer was the United States, with imports of US$7.5bn.

The United Kingdom ranked 12th among 195 exporters with US$823.8m; its largest buyer was Ireland.

The United Kingdom imported US$3.1bn, most of it from France.

Duty rates compared

UK 8% Third-country duty 8 tariff lines · 3× specific or compound duty EU specific or compound duty Third-country duty 7 tariff lines Türkiye 50% – 75% Statutory rate (Law 474) 14 tariff lines · average 57.1% USA Free – 4.5% General (MFN) 2 tariff lines · average 2.3%

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

UK Global Tariff

UK lines →
  1. 1905 90 00 00 Other
  2. 1905 90 10 00 Matzos 2.00 % + 13.00 GBP / 100 kg
  3. 1905 90 20 00 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 4.00 % + 50.00 GBP / 100 kg
  4. 1905 90 20 10 Rice paper 4.00 % + 50.00 GBP / 100 kg
  5. 1905 90 20 90 Other 4.00 % + 50.00 GBP / 100 kg
  6. Other
  7. 1905 90 30 00 Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5% of sugars and not more than 5% of fat 8%
  8. 1905 90 45 00 Biscuits 8%
  9. 1905 90 55 00 Extruded or expanded products, savoury or salted 8%
  10. Other
  11. 1905 90 70 00 Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose 8%
  12. 1905 90 80 00 Other 8%

EU Combined Nomenclature

EU lines →
  1. 1905 90 Other:
  2. 1905 90 10 Matzos 3,8 + 15,9 €/100 kg/net—
  3. 1905 90 20 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 4,5 + 60,5 €/100 kg/net—
  4. Other:
  5. 1905 90 30 Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat 9,7 + EA—
  6. 1905 90 45 Biscuits (9 + EA) MAX (20,7 + AD F/M)—
  7. 1905 90 55 Extruded or expanded products, savoury or salted (9 + EA) MAX (20,7 + AD F/M)—
  8. Other:
  9. 1905 90 70 Containing 5 % or more, by weight, of sucrose, invert sugar or isoglucose (9 + EA) MAX (24,2 + AD S/Z)—
  10. 1905 90 80 Other (9 + EA) MAX (20,7 + AD F/M)—

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 1905.90 Diğerleri:
  2. 1905.90.10.00.00 Mayasız ekmek (matzos) 50%
  3. Hosti, eczacılıkta kullanılan boş ilaç kapsülleri, mühür güllacı, pirinç kağıdı ve benzeri ürünler
  4. 1905.90.20.00.11 Hosti 50%
  5. 1905.90.20.00.12 Eczacılıkta kullanılan boş ilaç kapsülleri 50%
  6. 1905.90.20.00.13 Mühür güllacı 50%
  7. 1905.90.20.00.14 Pirinç kağıdı 50%
  8. 1905.90.20.00.19 Diğerleri 50%
  9. Diğerleri :
  10. 1905.90.30.00.00 Bal, yumurta, peynir veya meyva içermeyen ve kuru madde üzerinden ağırlık itibariyle her biri % 5'i geçmeyen oranda şeker ve katı yağ içeren ekmekler 50%
  11. 1905.90.45.00.00 Bisküviler 75%
  12. 1905.90.55.00.00 Aromalı veya tuzlu ürünler 75%
  13. Diğerleri:
  14. Ağırlıkça %5 veya daha fazla sukroz, invert şeker veya izoglikoz içerenler
  15. 1905.90.70.00.17 Fenilketonüri hastaları için düşük proteinli ürünler 75%
  16. 1905.90.70.00.19 Diğerleri 75%
  17. Diğerleri
  18. 1905.90.80.00.11 Şeker hastaları için gluten ekmeği 50%
  19. 1905.90.80.00.13 Fenilketonüri hastaları için düşük proteinli ürünler 50%
  20. 1905.90.80.00.19 Diğerleri 50%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 1905.90 Other:
  2. 1905.90.10 Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery Free
  3. Frozen:
  4. 1905.90.10.41 Pastries, cakes and similar sweet baked products; puddings kg
  5. 1905.90.10.49 Other kg
  6. Other:
  7. 1905.90.10.50 Pastries, cakes and similar sweet baked products; puddings kg
  8. 1905.90.10.70 Bread kg
  9. Other:
  10. 1905.90.10.75 Certified organic kg
  11. 1905.90.10.85 Other kg
  12. 1905.90.90 Other 4.5%
  13. 1905.90.90.30 Corn chips and similar crisp savory snack foods kg
  14. 1905.90.90.60 Pizza and quiche kg
  15. 1905.90.90.90 Other kg

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

World trade in 2024

1905.90 · US$36.9bn

Trade value (US$) no reported trade < US$3.2mUS$3.2m+US$96m+US$387.2m+> US$2.1bn

Exports: 195
  1. Canada: US$4.2bn
  2. Germany: US$3.9bn
  3. Italy: US$2.8bn
  4. France: US$2.7bn
  5. United States: US$2.2bn
  6. Belgium: US$2.1bn
  7. Poland: US$1.8bn
  8. Spain: US$1.6bn
  9. Mexico: US$1.5bn
  10. Netherlands: US$1.4bn
  11. China: US$1bn
  12. United Kingdom: US$823.8m
  13. Malaysia: US$788.4m
  14. Türkiye: US$628.4m
  15. Ireland: US$613.2m
  16. Austria: US$520.5m
  17. Thailand: US$422.9m
  18. Czechia: US$389.3m
  19. Sweden: US$387.2m
  20. South Korea: US$372.9m
  21. India: US$362.6m
  22. Vietnam: US$336.4m
  23. Japan: US$332.9m
  24. Hong Kong SAR China: US$317.4m
  25. Denmark: US$286.4m
  26. Portugal: US$282.2m
  27. Saudi Arabia: US$257.5m
  28. Romania: US$236.3m
  29. Russia: US$204.7m
  30. Slovakia: US$193.6m
  31. Greece: US$186.2m
  32. Indonesia: US$178.8m
  33. Taiwan: US$174m
  34. Bulgaria: US$172.7m
  35. Guatemala: US$169m
  36. Hungary: US$160.8m
  37. Lithuania: US$149.5m
  38. Philippines: US$130.3m
  39. Israel: US$127.8m
  40. El Salvador: US$119.3m
  41. Croatia: US$111m
  42. New Zealand: US$111m
  43. Switzerland: US$110.4m
  44. Australia: US$106.3m
  45. Honduras: US$103m
  46. Estonia: US$102.7m
  47. Colombia: US$96m
  48. Serbia: US$94.2m
  49. Singapore: US$89.7m
  50. United Arab Emirates: US$84.4m
  51. Latvia: US$76.8m
  52. Costa Rica: US$73.3m
  53. Egypt: US$73m
  54. Slovenia: US$67.7m
  55. North Macedonia: US$67.4m
  56. Bahrain: US$66.7m
  57. Ukraine: US$66m
  58. Argentina: US$63.9m
  59. Peru: US$59.9m
  60. Dominican Republic: US$59m

Top exporters

RankCountryValueShare
1 Canada US$4.2bn 11.3%
2 Germany US$3.9bn 10.5%
3 Italy US$2.8bn 7.7%
4 France US$2.7bn 7.3%
5 United States US$2.2bn 5.9%
6 Belgium US$2.1bn 5.7%
7 Poland US$1.8bn 4.9%
8 Spain US$1.6bn 4.3%
9 Mexico US$1.5bn 4%
10 Netherlands US$1.4bn 3.7%

Top importers

RankCountryValueShare
1 United States US$7.5bn 20.2%
2 United Kingdom US$3.1bn 8.4%
3 Germany US$2.7bn 7.3%
4 France US$2.1bn 5.6%
5 Canada US$1.7bn 4.5%
6 Netherlands US$1.5bn 3.9%
7 Belgium US$1.1bn 3.1%
8 Italy US$804.7m 2.2%
9 Australia US$762.6m 2.1%
10 Austria US$747.4m 2%

Legal notes

Additional notes

1. Goods of subheadings 190531, 190532, 190540 and 190590, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2. The expression ‘sweet biscuits’ in subheading 190531 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).

3. Subheading 19059020 covers only dry and brittle products.

4. Food preparations of flour, groats, meal, starch or malt extract of heading 1901 as well as those of goods of headings 0401 to 0404 presented in measured doses, such as capsules, tablets, pastilles and pills intended for use as food supplements, are excluded from classification under heading 1901. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.

Products classified here

Questions and answers

What is the HS code for bread, pastry, cakes, biscuits and other bakers' wares: other?

Bread, pastry, cakes, biscuits and other bakers' wares: other fall under HS subheading 1905.90, part of heading 1905, in section IV of the Harmonized System.

What is the import duty on bread, pastry, cakes, biscuits and other bakers'… in the UK?

Under the UK Global Tariff, imports under 1905.90 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on bread, pastry, cakes, biscuits and other bakers'… in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 1905.90 from countries without a preferential agreement are charged at 0% to 4.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most bread, pastry, cakes, biscuits and other bakers'…?

Canada, with US$4.2bn in 2024 (11.3% of world exports).