HS Code for Communion wafers

Communion wafers are classified under HS code 1905.90. This classification falls within Chapter 19, which covers preparations of cereals, flour, starch, or milk, and pastrycooks' products. Heading 1905 specifically includes bread, pastry, cakes, biscuits, and other bakers' wares. Subheading 1905.90 is a broad category that explicitly mentions communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper, and similar products. The classification is based on the composition of the product, which typically consists of wheat flour and water, baked without leavening agents. Despite their religious significance, the Harmonized System classifies them based on their physical characteristics as a bakery product. The manufacturing process involves baking the batter between hot metal plates to produce a thin, crisp wafer that is then cut into circular shapes. Because they do not contain added sugar, honey, eggs, or fats in significant quantities, they are excluded from the subheadings for sweet biscuits or waffles and are placed in the residual category of 1905.90.

Products Included

• Sacramental bread and altar breads
• Unleavened communion hosts
• Empty pharmaceutical cachets made of flour/starch
• Sealing wafers for legal documents
• Edible rice paper for confectionery use

Common Misclassification

Communion wafers are sometimes misclassified under 1905.32, which covers waffles and wafers. However, 1905.32 is intended for sweet bakery products. They may also be confused with 1901.90, which covers general food preparations of flour, but the specific mention of "communion wafers" in the 1905.90 explanatory notes takes precedence.

FAQ

What is the HS code for Communion wafers?

The HS code for communion wafers, as well as empty cachets for pharmaceutical use, is 1905.90.

Are flavored wafers classified here?

No, if the wafers contain added sweeteners or chocolate, they would likely be reclassified under 1905.31 or 1905.32 as sweet biscuits or waffles.