HS Code for Cookies

Cookies are classified under HS code 1905.31. This code is part of Chapter 19, which covers preparations of cereals, flour, starch, or milk, and pastrycooks' products. Heading 1905 includes bread, pastry, cakes, biscuits, and other bakers' wares. Within this heading, the 30-series (1905.3x) specifically addresses sweet biscuits, waffles, and wafers. Subheading 1905.31 is reserved for 'sweet biscuits.' To be classified here, the product must be a baked good with a moisture content not exceeding 12% by weight and a sugar content (sucrose, invert sugar, or lactose) of at least 10% by weight. Cookies, by their nature as sweetened, crisp baked treats, perfectly fit this definition. This applies regardless of whether the cookies contain chocolate chips, fruit, or nuts, provided the character of a sweet biscuit remains dominant.

Products Included

• Chocolate chip cookies
• Shortbread cookies
• Butter cookies
• Sandwich cookies (with cream filling)
• Sugar cookies

Common Misclassification

Cookies are frequently confused with 1905.32 (waffles and wafers). While both are sweet baked goods, waffles and wafers have a different texture and production method (usually cooked between patterned plates). Another common error is using 1905.90. This 'other' category is for savory biscuits, crackers, or bread. If a biscuit is not sweetened (e.g., a sea salt cracker), it belongs in 1905.90, not 1905.31. Additionally, if a cookie is completely covered in chocolate, some may try to classify it in Chapter 18 (Cocoa), but 1905.31 still applies if it is primarily a biscuit.

FAQ

What is the HS code for chocolate chip cookies?

Chocolate chip cookies are classified under HS code 1905.31 as sweet biscuits.

What if the cookies are sugar-free?

If the cookies use artificial sweeteners and do not meet the 10% sugar threshold, they may be classified under 1905.90 as 'other' bakers' wares, depending on the specific national customs rulings.