HS Code for Wafers

Edible wafers are classified under HS code 1905.32. This classification falls within Chapter 19, which covers preparations of cereals, flour, starch, or milk, and specifically bakers' wares. Heading 1905 includes bread, pastry, cakes, biscuits, and other bakers' wares, whether or not containing cocoa. Subheading 1905.32 is dedicated to waffles and wafers. These products are characterized by their thin, crisp nature and are typically made from a batter cooked between two plates. The classification applies regardless of whether the wafers are sweet, savory, or filled with cream, provided they retain the essential character of a wafer. This code is distinct from those used for industrial or technical wafers, as it is strictly for food preparations intended for human consumption.

Products Included

• Sweet cream-filled wafers
• Chocolate-coated wafers (where the wafer is the primary component)
• Ice cream wafer cones
• Unsweetened wafer sheets for confectionery use
• Belgian-style waffles (frozen or shelf-stable)

Common Misclassification

The most significant misclassification risk involves HS code 3818.00, which covers chemical elements doped for use in electronics, commonly referred to as "wafers" in the semiconductor industry. Importers must ensure they do not confuse food products with technical components. Within the food chapter, wafers are sometimes misclassified as sweet biscuits under 1905.31. The distinction lies in the texture and production method; wafers are generally lighter and thinner than standard biscuits. If the product is a communion wafer, it may be classified under 1905.90 depending on local tariff variations.

FAQ

What is the HS code for Wafers?

The HS code for edible waffles and wafers is 1905.32.

Are chocolate-covered wafers classified here?

Yes, most chocolate-covered wafers remain under 1905.32, provided they are not entirely coated in chocolate to the extent that they are considered chocolate confectionery of heading 1806.