HS 190590 Other
Quick Answer: Bread and other baked goods imported under HS 190590 enter the UK with rates such as 2.00% + 13.00 GBP/100 kg, the EU with rates like 3.80% + 15.90 EUR/100 kg, and the US with rates up to 30%. This residual classification applies to baked goods not specifically covered by other headings within Chapter 19, such as biscuits, wafers, and cakes, when they do not fit more precise descriptions. Importers should verify specific product composition against the detailed tariff schedules of the destination country, as the "other" designation often necessitates careful review to ensure correct classification and avoid potential disputes. CustomTariffs aggregates this data, highlighting the varied and often complex duty structures for these products across major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1905900000 | — | — | — |
| 1905901000 | 2.00 % + 13.00 GBP / 100 kg | — | — |
| 1905902000 | 4.00 % + 50.00 GBP / 100 kg | — | — |
| 1905902010 | 4.00 % + 50.00 GBP / 100 kg | — | — |
| 1905902090 | 4.00 % + 50.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1905900000 | — | — | — |
| 1905901000 | 3.80 % + 15.90 EUR / 100 kg | — | — |
| 1905902000 | 4.50 % + 60.50 EUR / 100 kg | — | — |
| 1905902010 | 4.50 % + 60.50 EUR / 100 kg | — | — |
| 1905902090 | 4.50 % + 60.50 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1905901049 | — | — | ["kg"] |
| 1905901050 | — | — | ["kg"] |
| 1905901070 | — | — | ["kg"] |
| 19059010 | Free | — | — |
| 1905901041 | — | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 1905.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 190590 cover?
This subheading covers "Other" baked goods of heading 1905, which are not specifically enumerated in preceding subheadings. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category includes a wide array of products such as rusks, toasted bread, and other dried or stale bread, as well as certain biscuits, waffles, and wafers not covered by more specific classifications. The key is that they are products of heading 1905 and do not fit into more precise categories within that heading.
What falls outside HS 190590?
The following products are excluded from HS 190590: bread, pastry, cakes, biscuits and other bakers' wares, containing added artificial sweeteners or containing added vitamins, whether or not containing anti-caking agents, coloring matter or flavouring matter, which are classified under specific subheadings of 1905 based on these additions. Also excluded are products that are primarily confectionery, such as sugar confectionery, or those that are considered to be food preparations of heading 2106. For instance, sweet biscuits with a high sugar content might be classified elsewhere depending on their composition and intended use.
What are common classification mistakes for HS 190590?
A common error is misclassifying products that have minor additions or specific characteristics that would place them in a more specific subheading under heading 1905, or even in a different chapter entirely. For example, if a product contains a significant amount of added fruit or nuts, it might fall under a different heading or subheading. Furthermore, applying General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Overlooking specific ingredients or processing methods can lead to incorrect classification into this residual "Other" category.
How should importers classify products under HS 190590?
The correct procedure for classifying products under HS 190590 involves a thorough examination of the product's composition, processing, and intended use, comparing it against the descriptions of all subheadings within heading 1905. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes from the WCO. If the product does not fit any more specific subheading within 1905, and it is indeed a baked good of that heading, then 190590 is the appropriate classification.
How is the duty calculated for products under HS 190590?
A shipment of 1,000 kilograms of plain rusks, declared at a customs value of $2,500 USD, would attract a US duty of $375.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value, as per the USITC Harmonized Tariff Schedule. The calculation is: 15% of $2,500 USD = $375.00. It is important to note that specific product descriptions and potential additional duties or taxes should always be verified against the current HTS.
Which trade agreements reduce duties for HS 190590?
Several free trade agreements may reduce the applicable duty rate for HS 190590, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, originating products from Canada and Mexico may receive a duty rate of Free. For CPTPP, originating products from countries like Australia and Vietnam could also benefit from preferential rates, potentially Free. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA, and for CPTPP, a certificate of origin issued by an authorized body in the exporting country.
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FAQ
What specific types of products fall under HS code 190590 ('Other')?
HS code 190590 covers 'Other' preparations of the kinds described in heading 1905, which are not elsewhere specified. This generally includes baked goods that do not fit into more specific subheadings of 1905, such as certain types of biscuits, wafers, rusks, and other baked cereal products, provided they are not primarily sweetened or filled in a manner that would reclassify them. It's crucial to examine the exact composition and characteristics of the product against the broader Chapter 19 notes and the Explanatory Notes to the Harmonized System for definitive classification.
How are import duties calculated for HS code 190590 in the UK, and can you provide an example?
In the UK, the duty for HS code 190590 can be a combination of an ad valorem rate and a specific rate per weight. For instance, a common rate is 4.00% ad valorem plus 50.00 GBP per 100 kg. If you import 1,000 kg of goods valued at £5,000, the duty would be calculated as follows: (4.00% of £5,000) + (1,000 kg / 100 kg * 50.00 GBP) = £200 + (10 * 50.00 GBP) = £200 + £500 = £700. Always verify the most current rates on the UK Trade Tariff website (www.gov.uk/trade-tariff).
What preferential duty rates are available for HS code 190590 under trade agreements, and where can I find this information?
Preferential duty rates for HS code 190590 may be available under various trade agreements, such as those the EU has with third countries. The specific rates depend on the origin of the goods and the terms of the applicable trade agreement. For imports into the EU, the TARIC database (ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp) is the authoritative source to check for preferential rates, including those under Free Trade Agreements (FTAs). Importers must ensure they meet all rules of origin requirements and have the necessary proof of origin documentation.
What documentation is typically required for customs clearance of goods classified under HS code 190590?
Standard documentation for clearing goods under HS code 190590 typically includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the country of import and the origin of the goods, a certificate of origin may be required, especially if claiming preferential duty rates under a trade agreement. Food products may also require health certificates or phytosanitary certificates, and importers should verify specific national import regulations for food safety and labeling requirements.
How do I determine if a product should be classified under 190590 ('Other') versus a more specific subheading within 1905?
Classification under 190590 is a residual category. You must first attempt to classify your product under more specific headings within 1905, such as those for bread, pastry, cakes, biscuits, communion wafers, etc. If the product does not meet the specific criteria of these other subheadings (e.g., by its ingredients, preparation method, or specific characteristics like sweetness or filling), then it may fall under 190590. Consulting the WCO Harmonized System Explanatory Notes for heading 1905 and the specific tariff schedule of the importing country is essential. If in doubt, seeking a binding tariff information ruling is advisable.