HS 190531 Sweet biscuits; waffles and wafers

Import duty rates for HS code 190531 vary significantly by country and trade agreement. For example, the U.S. Most Favored Nation (MFN) rate is 8.00% ad valorem. The European Union's TARIC system may show rates around 9.00% plus additional charges like 'EA MAX 24.20 % +ADSZ' (which often relates to specific agricultural components or additional duties). The UK Trade Tariff also lists varied rates, potentially including a 30% duty for certain origins. Conversely, some trade agreements might offer preferential rates, such as 'Free' for goods originating from countries with specific free trade agreements. Always consult the specific tariff schedule of the importing country for the applicable rate.

The duty calculation typically depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit), or a combination. For an ad valorem rate, the duty is a percentage of the customs value of the goods. For example, if the MFN duty rate for the US is 8.00% and you import sweet biscuits with a customs value of $10,000, the duty would be $10,000 * 0.08 = $800. If there's a specific component, like a per-kilogram charge, you would multiply that rate by the net weight of the goods. Always ensure you are using the correct customs value, which usually includes the cost of goods, insurance, and freight to the port of entry.

HS code 190531 specifically covers 'Sweet biscuits; waffles and wafers'. The key differentiator is the presence of sweetness, typically achieved through added sugar, honey, or other sweeteners. 'Biscuits' in this context generally refer to small, flat, baked or fried products that are crisp or hard. Waffles and wafers are also included, characterized by their grid-like pattern (waffles) or thin, crisp texture (wafers). Products classified under 1905.31 should not be primarily savory, nor should they be considered cakes or pastries (which fall under different HS codes). The level of sugar content and texture are crucial for correct classification.

Standard import documentation for HS code 190531 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transport. Depending on the importing country and the origin of the goods, you may also need a certificate of origin to claim preferential duty rates under trade agreements. Food products may require specific health and safety certifications or import permits from the relevant food regulatory agencies in the destination country. It is also crucial to have accurate product specifications to support the HS classification.

Several trade agreements can impact duty rates for HS code 190531. For example, goods originating from countries party to the USMCA (United States-Mexico-Canada Agreement) may benefit from reduced or zero duties. Similarly, the EU has numerous Free Trade Agreements (FTAs) with countries worldwide that can provide preferential access. The UK also has its own set of FTAs post-Brexit. To verify eligibility, importers must obtain a valid Certificate of Origin from the exporter, which certifies that the goods meet the rules of origin stipulated in the relevant trade agreement. Importers and customs brokers should consult the specific text of each trade agreement and the customs authority's guidance for the importing country to confirm eligibility and required documentation.