HS Code 19.05 – Bread, pastry, cakes, biscuits, other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets suitable for pharmaceutical use, sealing wafers, rice paper and similar products

HS code 1905 is a 4-digit heading in the Harmonized System that covers: Bread, pastry, cakes, biscuits, other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets suitable for pharmaceutical use, sealing wafers, rice paper and similar products. Heading 1905 is a broad classification covering a vast array of baked goods, including bread, pastry, cakes, biscuits, and other bakers' wares, regardless of whether they contain cocoa. It also extends to specialized products such as communion wafers, empty cachets suitable for pharmaceutical use, sealing wafers, and rice paper. The core of this heading lies in finished, baked products derived from cereal preparations. Its scope specifically excludes uncooked doughs (which typically fall under 1901) and preparations that are not primarily 'bakers' wares.' The phrase 'whether or not containing cocoa' clarifies that chocolate-containing baked goods are included, preventing confusion with cocoa preparations in Chapter 18. Key sub-categories encompass ordinary bread and rusks, sweet biscuits and waffles, gingerbread and similar goods, and the aforementioned specialty wafers/papers. This classification is paramount for trade compliance due to diverse food safety regulations, ingredient labeling requirements (e.g., for allergens, nutritional information), and varying tariff rates often dependent on sugar, fat, or cocoa content. Historically, baked goods have been staple foods, and this heading reflects the industrialization and globalization of their production. As part of Chapter 19, it distinguishes finished baked products from raw cereal ingredients (Chapter 10), flours (Chapter 11), or other processed cereal preparations (like 1904).

White bread, whole wheat bread, croissants, muffins, doughnuts, plain biscuits, chocolate chip cookies, shortbread, gingerbread, waffles, crackers, pretzels, communion wafers, empty gelatin capsules (for pharma), edible rice paper, sealing wafers, plain cakes, fruit tarts, Danish pastries, rusks, toast bread, sweet biscuits, savory crackers, artisanal breads, baguettes, bread rolls, soft pretzels, bagels

A common misclassification occurs when distinguishing between *baked* products (1905) and *uncooked doughs or mixes*. Unbaked frozen bread dough or mixes for cakes typically fall under **1901 (Malt extract; food preparations of flour...)**. The key difference is the completion of the baking process. Products that are highly processed food preparations but not primarily 'bakers' wares' might be incorrectly placed here instead of **2106 (Food preparations not elsewhere specified)**. For instance, a complex snack bar with baked components might require careful analysis to determine its primary character. Pure cocoa preparations for baking are in Chapter 18.

In 2025, the top exporters of HS code 1905 in UN Comtrade data were Germany ($6.5B, 10% of world exports), Canada ($5.5B) and Italy ($5.2B). World exports came to about $62.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 1905 in UN Comtrade data were the United States ($11.4B, 18% of world imports), the United Kingdom ($5.0B) and Germany ($4.6B). World imports came to about $64.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 1905 is a 4-digit heading under Chapter 19 of the Harmonized System. The first 2 digits (19) identify the chapter, and digits 3-4 (05) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.