HS 190520 Gingerbread and the like

Quick Answer: Gingerbread and the like imported under HS 190520 enters the US at a duty-free MFN rate, the EU with rates such as 9.80% + 24.60 EUR/100 kg, and the UK with rates including 8.00% + 15.00 GBP/100 kg. This classification covers biscuits, cakes, and other baked goods characterized by the inclusion of honey, spices, and often ginger, typically in a sweet, spiced dough. Importers should be aware that specific formulations and packaging can influence the final duty assessment, and it is crucial to consult the precise tariff schedules for each destination country. CustomTariffs aggregates this data, highlighting the varied and complex duty structures across major trading blocs for these popular baked goods.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1905200000 — — —
1905201000 8.00 % + 15.00 GBP / 100 kg — —
1905203000 8.00 % + 20.00 GBP / 100 kg — —
1905209000 10.00 % + 26.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1905203000 9.80 % + 24.60 EUR / 100 kg — —
1905209000 10.10 % + 31.40 EUR / 100 kg — —
1905200000 — — —
1905201000 9.40 % + 18.30 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1905200000 Free — ["kg"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 190520 cover?

This subheading covers gingerbread and similar baked goods, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes products characterized by their ginger flavoring and often a honey or molasses base, typically baked into cakes, biscuits, or cookies. These items are distinct from plain biscuits or cakes due to their specific flavoring and formulation.

What falls outside HS 190520?

The following products are excluded from HS 190520: plain biscuits, cookies, and cakes not specifically flavored with ginger or similar spices, as well as confectionery items that are primarily sugar-based. For instance, a simple shortbread biscuit would be classified under a different subheading within heading 1905, while a chocolate-covered ginger biscuit might fall under a more specific confectionery code depending on its primary characteristics and composition, as per General Interpretative Rule 3.

What are common classification mistakes for HS 190520?

A common error is misclassifying products that contain ginger but are not predominantly characterized by it. For example, a cake with a mere hint of ginger might be incorrectly placed here, when it should be classified based on its primary ingredients or form, such as a fruitcake or a plain cake. Adherence to General Interpretative Rule 3(b) is crucial, which states that goods mixed or composed of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character.

How should importers classify products under HS 190520?

The correct procedure for classifying products under HS 190520 involves a thorough examination of the product's ingredients, preparation method, and overall characteristics. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and the WCO HS Explanatory Notes. Key considerations include the presence and prominence of ginger flavoring, the use of honey or molasses, and the final baked form, ensuring it aligns with the description of "gingerbread and the like."

How is the duty calculated for products under HS 190520?

A shipment of 1,000 kg of Lebkuchen (a type of gingerbread) declared at a customs value of $3,000 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value: 5.0% × $3,000 USD = $150.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 190520.90.

Which trade agreements reduce duties for HS 190520?

Several free trade agreements may reduce the applicable duty rate for HS 190520, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 190510 HS 190531 HS 190532 HS 190120 HS 190540 HS 190230

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 190520 (Gingerbread and the like)?

Import duty rates for HS code 190520 vary significantly by country and trade agreement. For example, the UK's tariff shows rates such as 8.00% + 15.00 GBP / 100 kg or 8.00% + 20.00 GBP / 100 kg for standard imports, while preferential rates may apply under specific trade agreements. The EU TARIC system also displays a range of duties, often around 9.40% + 18.30 EUR / 100 kg or higher, depending on the specific product and origin. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.

How is the duty calculated for HS code 190520, which often has a compound rate?

Compound duty rates, common for HS 190520, consist of an ad valorem component (a percentage of the value) and a specific component (a fixed amount per unit of quantity, like per 100 kg). For instance, if a shipment of gingerbread has a customs value of 5,000 EUR and a net weight of 1,000 kg, and the applicable duty rate is 9.40% + 18.30 EUR / 100 kg, the calculation would be: (0.0940 * 5,000 EUR) + (18.30 EUR / 100 kg * 1,000 kg) = 470 EUR + 183 EUR = 653 EUR. The total duty payable is 653 EUR.

What are the key classification criteria for goods under HS code 190520 (Gingerbread and the like)?

HS code 190520 covers 'Gingerbread and the like'. Classification hinges on the product being a baked good, typically sweet, containing flour or meal of cereals or vegetables, and importantly, flavored with ginger. The 'and the like' designation extends to similar baked confectionery products that share these characteristics, such as spiced biscuits or honey cakes, provided they are not more specifically classified elsewhere. Products that are primarily bread-like or cake-like without significant ginger flavoring might fall under other headings within Chapter 19.

What documentation is typically required for importing goods classified under HS code 190520?

Standard import documentation for HS code 190520 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required, especially if preferential duty rates are claimed under a Free Trade Agreement. Food products may also require health certificates or phytosanitary certificates to ensure compliance with the importing country's food safety regulations. Importers should verify specific requirements with customs authorities or their broker.

How do trade agreements, such as those with the EU or EFTA, impact duty rates for HS code 190520?

Trade agreements can significantly reduce or eliminate duties for goods classified under HS 190520. For example, imports originating from countries with preferential trade agreements with the importing nation (e.g., EU-UK Trade and Cooperation Agreement, or agreements with EFTA countries) may qualify for reduced or zero duty rates. To benefit, importers must typically provide a valid proof of origin, such as a EUR.1 movement certificate or an origin declaration on the invoice, demonstrating that the goods meet the rules of origin stipulated in the agreement. Consulting the specific trade agreement and the importing country's tariff database is crucial.