Product classification
HS code for Wafers: 1905.32
Food preparations, waffles and wafers, whether or not containing cocoa.
Classification of wafers under HS 1905.32
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.
- Covers
- 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)
- Also under 1905.32
- Loacker Wafers
- Stroopwafels (various brands)
- Keebler Sugar Cones
- Kit Kat (wafer component)
- Hanuta
Codes often confused with 1905.32
Common mistake. 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.
Top exporters and importers of HS 190532 (the code used for wafers), 2025
In 2025, the largest exporter of HS 190532 (the code used for wafers) in UN Comtrade data was Poland, with 17% of world exports; the largest importer in UN Comtrade data was the United States, with 13% 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 190532, not only wafers.
Top exporters 2025 · share of world exports
- 1 Poland $1.3B 17% of world exports
- 2 Italy $930M 12% of world exports
- 3 Germany $748M 9.5% of world exports
World total: $7.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.0B 13% of world imports
- 2 United Kingdom $680M 8.5% of world imports
- 3 Germany $608M 7.6% of world imports
World total: $8.0B 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 wafers
Brazil classifies wafers under NCM 1905.32.00: HS 1905.32 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about wafers
What is the HS code for Wafers?
The HS code for Wafers is 190532 (Food preparations; waffles and wafers, whether or not containing cocoa). The HS code for edible waffles and wafers is 1905.32.
How do I classify Wafers for customs?
Wafers is classified under HS code 190532 — Food preparations; waffles and wafers, whether or not containing cocoa. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of wafers (HS 190532)?
In 2025, the top exporters of HS 190532 (the code used for wafers) in UN Comtrade data were Poland ($1.3B, 17% of world exports), Italy ($930M) and Germany ($748M). World exports came to about $7.9B, 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 wafers (HS 190532)?
In 2025, the top importers of HS 190532 (the code used for wafers) in UN Comtrade data were the United States ($1.0B, 13% of world imports), the United Kingdom ($680M) and Germany ($608M). World imports came to about $8.0B, 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 Wafers the same in all countries?
The base HS code 190532 for Wafers 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 wafers in Brazil?
In Brazil, wafers (HS 190532) is classified under NCM 1905.32.00.