Product classification
HS code for Waffles: 1905.32
Food preparations, waffles and wafers, whether or not containing cocoa.
Classification of waffles under HS 1905.32
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.
- Covers
- 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)
- 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. 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.
Top exporters and importers of HS 190532 (the code used for waffles), 2025
In 2025, the largest exporter of HS 190532 (the code used for waffles) 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 waffles.
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 waffles
Brazil classifies waffles 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 waffles
What is the HS code for Waffles?
The HS code for Waffles is 190532 (Food preparations; waffles and wafers, whether or not containing cocoa). The HS code for waffles and wafers is 1905.32, regardless of whether they contain cocoa or are filled.
How do I classify Waffles for customs?
Waffles 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 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.
Which countries are the top exporters of waffles (HS 190532)?
In 2025, the top exporters of HS 190532 (the code used for waffles) 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 waffles (HS 190532)?
In 2025, the top importers of HS 190532 (the code used for waffles) 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 Waffles the same in all countries?
The base HS code 190532 for Waffles 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 waffles in Brazil?
In Brazil, waffles (HS 190532) is classified under NCM 1905.32.00.