Product classification
HS code for Cookies: 1905.31
Food preparations, sweet biscuits, whether or not containing cocoa.
Classification of cookies under HS 1905.31
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.
- Covers
- Chocolate chip cookies
- Shortbread cookies
- Butter cookies
- Sandwich cookies (with cream filling)
- Sugar cookies
- Also under 1905.31
- Oreo
- McVitie's Digestives
- Walkers Shortbread
- Chips Ahoy!
- Keebler Fudge Stripes
Codes often confused with 1905.31
Common mistake. 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.
Top exporters and importers of HS 190531 (the code used for cookies), 2025
In 2025, the largest exporter of HS 190531 (the code used for cookies) in UN Comtrade data was Mexico, with 9.7% of world exports; the largest importer in UN Comtrade data was the United States, with 19% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 190531, not only cookies.
Top exporters 2025 · share of world exports
- 1 Mexico $1.3B 9.7% of world exports
- 2 Netherlands $1.3B 9.3% of world exports
- 3 Germany $1.2B 9.0% of world exports
World total: $13.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $2.5B 19% of world imports
- 2 United Kingdom $833M 6.2% of world imports
- 3 France $812M 6.1% of world imports
World total: $13.4B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for cookies
Brazil classifies cookies under NCM 1905.31.00: HS 1905.31 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about cookies
What is the HS code for Cookies?
The HS code for Cookies is 190531 (Food preparations; sweet biscuits, whether or not containing cocoa).
How do I classify Cookies for customs?
Cookies is classified under HS code 190531 — Food preparations; sweet biscuits, whether or not containing cocoa. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of cookies (HS 190531)?
In 2025, the top exporters of HS 190531 (the code used for cookies) in UN Comtrade data were Mexico ($1.3B, 9.7% of world exports), the Netherlands ($1.3B) and Germany ($1.2B). World exports came to about $13.7B, 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.
Which countries are the top importers of cookies (HS 190531)?
In 2025, the top importers of HS 190531 (the code used for cookies) in UN Comtrade data were the United States ($2.5B, 19% of world imports), the United Kingdom ($833M) and France ($812M). World imports came to about $13.4B, 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.
Is the HS code for Cookies the same in all countries?
The base HS code 190531 for Cookies is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for cookies in Brazil?
In Brazil, cookies (HS 190531) is classified under NCM 1905.31.00.