HS 190532 Waffles and wafers

Duty rates for HS code 190532 vary significantly by importing country. For example:

• United States: The U.S. Harmonized Tariff Schedule (USHTS) typically assigns a Most Favored Nation (MFN) duty rate. As of recent data, this rate is often around 8.00% ad valorem. However, specific rates can change and may be subject to additional duties or trade remedies.
• European Union: Under the TARIC system, the standard duty rate can be around 9.00% ad valorem, potentially with additional components like an 'Entry Charge' (EA) and Anti-Dumping (ADF/ADS) duties, which can increase the total duty burden. For instance, a rate might be expressed as 9.00% + EA MAX 20.70% + ADFM.
• United Kingdom: The UK Trade Tariff also lists duties, which can be similar to the EU's pre-Brexit rates or subject to specific UK trade policies. Rates might be around 9.00% + EA MAX 20.70% + ADFM.
• Other Markets: Rates can range widely, from free trade agreements offering preferential rates (e.g., 'Free') to higher tariffs in other countries (e.g., 30%).

It is crucial for importers to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty rates, as these can be influenced by trade agreements, origin of goods, and specific product characteristics.

HS code 190532 specifically covers 'Waffles and wafers'. The key classification criteria revolve around the characteristic texture and preparation method:

• Waffles: Typically characterized by a grid-like pattern impressed on the surface during cooking, often made from a batter that is leavened. They tend to be thicker and have a more porous texture than wafers.
• Wafers: Generally thinner, crisp, and often made from an unleavened batter cooked between two patterned plates. This category includes products like ice cream wafers, sandwich wafers, and thin, crisp biscuits that do not meet the criteria for other biscuit headings.

Distinguishing between waffles and wafers, or other similar baked goods (like biscuits or cookies under 1905.90), depends on their specific ingredients, texture, thickness, and the presence of any filling or coating. Products that are essentially sweet biscuits with a waffle-like pattern might still fall under 1905.32 if their primary characteristic aligns with the definition of waffles or wafers. Conversely, if they are heavily coated or filled, they might be classified elsewhere depending on the predominant component.

Importing waffles and wafers under HS code 190532 generally requires standard international trade documentation, plus specific food-related requirements:

1. Commercial Invoice: Detailing the seller, buyer, quantity, description of goods, unit price, and total value.
2. Packing List: Outlining the contents of each package, weight, and dimensions.
3. Bill of Lading (Ocean) or Air Waybill (Air): Transport document.
4. Certificate of Origin: To claim preferential duty rates under trade agreements.
5. Food Import Permits/Licenses: Many countries require specific permits or licenses to import food products, ensuring compliance with national food safety regulations.
6. Health Certificates/Certificates of Analysis: Depending on the importing country's regulations, a certificate from the exporting country's health authority may be needed to confirm the product is safe for human consumption and meets compositional standards.
7. Labeling Compliance: Proof that the product labeling meets the destination country's requirements (e.g., ingredient list, nutritional information, allergen declarations).
8. Customs Declaration: Filed by the importer or their broker, declaring the HS code, value, and other relevant details for duty assessment.

The calculation of import duty for HS code 190532 depends on the specific duty rate applied by the importing country and the declared value or quantity of the goods. Duty rates can be:

• Ad Valorem: A percentage of the customs value of the goods (e.g., 8.00% ad valorem).
• Specific Duty: A fixed amount per unit of quantity (e.g., $0.50 per kilogram).
• Compound Duty: A combination of ad valorem and specific duties.

Let's consider an example using a hypothetical scenario for importing waffles into the United States:

• HS Code: 190532
• Importing Country: United States
• Assumed MFN Duty Rate: 8.00% ad valorem
• Customs Value of Goods: $10,000 USD

Calculation:

Duty Amount = Customs Value × Duty Rate Duty Amount = $10,000 USD × 8.00% Duty Amount = $10,000 USD × 0.08 Duty Amount = $800 USD

In this example, the import duty would be $800 USD. If the duty rate were a specific duty (e.g., $0.10 per kilogram) and the shipment weighed 5,000 kg, the duty would be 5,000 kg × $0.10/kg = $500 USD. For compound duties, both calculations would be performed and summed.

Several trade agreements can provide preferential duty rates for waffles and wafers (HS 190532), reducing the import costs. Common examples include:

• USMCA (United States-Mexico-Canada Agreement): Goods originating from Canada or Mexico may benefit from reduced or zero tariffs into the United States.
• EU Free Trade Agreements (FTAs): The European Union has FTAs with numerous countries (e.g., Canada, Japan, South Korea, Switzerland). Waffles and wafers originating from these partner countries might qualify for lower duties under the EU's TARIC system.
• UK FTAs: Post-Brexit, the UK has established its own trade agreements, potentially offering preferential rates for goods originating from partner countries.

To claim preferential benefits:

1. Determine Origin: The goods must meet the specific Rules of Origin (ROO) defined in the relevant trade agreement. This often involves ensuring a certain percentage of the product's value originates from the partner country or that specific manufacturing processes have occurred there.
2. Obtain Proof of Origin: This is typically a Certificate of Origin issued by an authorized body in the exporting country or a declaration of origin provided by the exporter on an invoice or other commercial document, as specified by the agreement.
3. Declare to Customs: The importer or their customs broker must declare the preferential claim to the customs authorities of the importing country at the time of import, providing the necessary proof of origin documentation.