Harmonized Tariff Schedule of the United States · HTS code · HS 1905.32
1905.32.00: Sweet biscuits; waffles and wafers: waffles and wafers
Waffles and wafers
Not declarable on its own: use one of its 4 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 1905 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:
- Sweet biscuits; waffles and wafers:
- 1905.32.00 Waffles and wafers
What you pay
Importing into USA
US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
- Applies to goods from
- China
- In force
- from 1 September 2019
- Legal act
- HTSUS 9903.88.15
Subdivisions
- 1905.32.00 Waffles and wafers Free
- 1905.32.00.21 Containing peanuts or peanut products kg
- 1905.32.00.29 Other kg
- 1905.32.00.41 Containing peanuts or peanut products kg
- 1905.32.00.49 Other kg
Same subheading in other tariffs
1905.32 Sweet biscuits; waffles and wafers: waffles and wafers
UK 8% Third-country duty 5 tariff lines 
EU specific or compound duty Third-country duty 5 tariff lines 
Türkiye 9% Third-country duty 6 tariff lines 
Canada Free – 3% Third-country duty 5 tariff lines · average 1.8% · 1× specific or compound duty 
Mexico specific or compound duty Third-country duty 1 tariff line 
Brazil 16.2% Third-country duty 1 tariff line 
Argentina 18% Third-country duty 6 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 6 tariff lines 
Japan 18% Third-country duty 1 tariff line 
Taiwan 17.5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 2 tariff lines 
Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia specific or compound duty Third-country duty 5 tariff lines 
Nigeria 35% Third-country duty 1 tariff line Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
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.
HTS code 1905.32.00 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 1905.32 (sweet biscuits; waffles and wafers: waffles and wafers).
The general duty is free.
4 statistical sub-lines below it are used in the declaration.
For the same subheading, the UK duty is 8%, the Türkiye duty is 9%, the Canada duty is 0%–3%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 18%, the Taiwan duty is 17.5%, the GCC duty is 5% and the Nigeria duty is 35%.
The United States imported goods of subheading 1905.32 worth US$934m in 2024; the largest supplier was Canada.
Questions and answers
What is the USA import duty for HTS code 1905.32.00?
The general duty in the Harmonized Tariff Schedule of the United States is free. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the United States import these goods from?
For subheading 1905.32 as a whole, the largest supplier in 2024 was Canada (US$491m), followed by Italy.
Typical products
Everyday names, not part of the legal text.