Product classification
HS code for Rusks: 1905.40
Food preparations, rusks, toasted bread and similar toasted products, whether or not containing cocoa.
Classification of rusks under HS 1905.40
HS code 1905.40 is reserved for rusks, toasted bread, and similar toasted products. These items are characterized by a secondary baking or toasting process that reduces moisture content, resulting in a crisp texture. This subheading is situated within Chapter 19, which covers preparations of cereals, flour, starch, or milk. The classification applies regardless of whether the products contain cocoa, though the cocoa content must be below certain thresholds defined in the chapter notes. The defining feature is the \"toasted\" nature of the bread product, which distinguishes it from standard fresh bread or soft pastries. Rusks are typically sliced and baked twice to achieve their characteristic hardness and shelf stability. This code also encompasses products like Melba toast and certain types of zwieback. The classification is based on the physical state of the final product (toasted and dry) rather than just the ingredients used.
- Covers
- Twice-baked bread (Rusks)
- Melba toast
- Zwieback
- Toasted bread slices (packaged)
- Toasted savory bread snacks
- Also under 1905.40
- Ryvita Crispbread
- Wasa Crispbread
- Pepperidge Farm Croutons
- Grissini breadsticks
- Paxo Stuffing Mix
Codes often confused with 1905.40
Common mistake. Rusks are frequently misclassified under 1905.90, which is a residual category for other breads and pastries. However, because 1905.40 specifically mentions toasted products, it takes precedence. They are also sometimes confused with 1905.31 (Sweet biscuits), but rusks are generally distinguished by their bread-like origin and the specific toasting process. Another potential error is 1901, which covers food preparations of flour, but 1905 is more specific for finished bakery products. Croutons, if they are simply toasted bread, fall here, but if they are seasoned and fried, they might be argued into 1905.90.
Top exporters and importers of HS 190540 (the code used for rusks), 2025
In 2025, the largest exporter of HS 190540 (the code used for rusks) in UN Comtrade data was Italy, with 14% of world exports; the largest importer in UN Comtrade data was the United States, with 10% 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 190540, not only rusks.
Top exporters 2025 · share of world exports
- 1 Italy $185M 14% of world exports
- 2 Saudi Arabia $123M 9.6% of world exports
- 3 Netherlands $97M 7.5% of world exports
World total: $1.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $132M 10% of world imports
- 2 Germany $95M 7.5% of world imports
- 3 France $84M 6.6% of world imports
World total: $1.3B 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 rusks
Brazil classifies rusks under NCM 1905.40.00: HS 1905.40 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about rusks
What is the HS code for Rusks?
The HS code for Rusks is 190540 (Food preparations; rusks, toasted bread and similar toasted products, whether or not containing cocoa). The HS code for rusks, toasted bread, and similar toasted products is 1905.40.
How do I classify Rusks for customs?
Rusks is classified under HS code 190540 — Food preparations; rusks, toasted bread and similar toasted products, whether or not containing cocoa. This is a 6-digit subheading level code.
Are croutons classified under the same HS code as rusks?
Yes, most plain toasted croutons are classified under 1905.40 because they are essentially toasted bread products.
Which countries are the top exporters of rusks (HS 190540)?
In 2025, the top exporters of HS 190540 (the code used for rusks) in UN Comtrade data were Italy ($185M, 14% of world exports), Saudi Arabia ($123M) and the Netherlands ($97M). World exports came to about $1.3B, 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 rusks (HS 190540)?
In 2025, the top importers of HS 190540 (the code used for rusks) in UN Comtrade data were the United States ($132M, 10% of world imports), Germany ($95M) and France ($84M). World imports came to about $1.3B, 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 Rusks the same in all countries?
The base HS code 190540 for Rusks 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 rusks in Brazil?
In Brazil, rusks (HS 190540) is classified under NCM 1905.40.00.