HS Code for Waffles

Waffles and wafers are classified under HS code 1905.32, which falls within the category of bread, pastry, cakes, biscuits, and other bakers' wares. This specific subheading is designated for waffles and wafers, whether or not they contain cocoa. The classification is based on the product's identity as a baked good characterized by a specific texture and moisture content. Waffles are typically cooked between two patterned plates, while wafers are thin, crisp, and often used as components in confectionery. According to the Chapter 19 notes, these products may contain sugar, fats, eggs, or cocoa, provided the cocoa content does not exceed 40% by weight (calculated on a totally fat-free basis) if they are to remain in Chapter 19. The distinction between waffles/wafers and sweet biscuits (1905.31) is primarily based on the traditional trade definition and the physical form of the product, with waffles and wafers having a lighter, more aerated or thin structure compared to the denser sweet biscuit.

Products Included

• Belgian waffles (fresh or frozen, if fully baked)
• Chocolate-coated wafers
• Ice cream wafer cones
• Wafers filled with cream or praline
• Toaster waffles (pre-baked)

Common Misclassification

Waffles are frequently misclassified under HS code 1905.31 (sweet biscuits) or 1905.90 (other bakers' wares). The distinction depends on the sugar and fat content, as well as the physical shape. If the product contains more than 40% cocoa, it must be classified under Chapter 18 (Chocolate and other food preparations containing cocoa), specifically heading 1806.

FAQ

What is the HS code for Waffles?

The HS code for waffles and wafers is 1905.32, regardless of whether they contain cocoa or are filled.

Are frozen waffles classified under this code?

Yes, provided the waffles have been pre-baked before freezing, they are classified under 1905.32. Uncooked dough would be classified elsewhere.