HS Code for Toasted bread

Toasted bread is classified under HS code 1905.40, which specifically covers rusks, toasted bread, and similar toasted products. This classification is determined by the secondary processing of the bread. While standard bread falls under 1905.90, the application of heat to produce a crisp, dehydrated, and browned product moves it to 1905.40. The Harmonized System distinguishes these products based on their moisture content and the physical changes resulting from the toasting process. To qualify, the product must be sliced and subjected to a heat treatment that renders it brittle and dry throughout. This code also includes products that may contain added ingredients like cocoa, sugar, or fats, provided the essential character remains that of a toasted bread product. The classification is consistent globally under the WCO framework, ensuring that processed bakery goods are distinguished from fresh or soft alternatives. The heat treatment must be sufficient to cause the starch to dextrinize, which is the chemical change that defines toasting in a customs context.

Products Included

• Rusks and zwieback
• Toasted bread slices (pre-packaged)
• Melba toast
• Toasted croûtons (not seasoned as snacks)
• Toasted brioche slices

Common Misclassification

A frequent error is classifying toasted bread under 1905.90, which is the general category for ordinary bread and savory snacks. However, 1905.40 is a specific provision that takes precedence for toasted items. Another confusion arises with 1904.10, which covers prepared foods obtained by swelling or roasting cereals; this is typically reserved for breakfast cereals rather than sliced bread products.

FAQ

What is the HS code for toasted bread?

The HS code for toasted bread, including rusks and similar toasted products, is 1905.40.

Does this code include flavored toasted bread?

Yes, toasted bread containing small amounts of cocoa, spices, or sugar remains under 1905.40 as long as it retains the character of toasted bread.