Code 1905 32 · Heading 1905

Waffles, including cocoa, filled, salted or chocolate-coated waffles

This category covers waffles, including waffles with cocoa, filling, salt, or a coating of chocolate or other cocoa-containing preparations. The detailed subcategories depend on whether the water content is over 10 weight percent, whether the waffles have a cocoa coating, the net package weight when that coating is present, or whether the waffles are salted.

For example

Plain waffles
Filled waffles
Salted waffles
Chocolate-coated waffles

See the official tariff text

Official tariff text

Waffles and wafers

How we got to this code

IV
19
1905
1905 32

Show the steps

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

Step 1 · Section IV Prepared foodstuffs; beverages, spirits and vinegar…
What kind of product is it: a prepared food product made from meat, fish, crustaceans, molluscs, other aquatic invertebrates or insects; sugar or a sugar product; cocoa or a product made from cocoa; a product made from grain, flour, starch or milk, or baked goods; a product made from vegetables, fruit, nuts or other plants or plant parts; another food-industry product; a beverage, ethanol or vinegar; a food-industry residue or waste product or prepared animal feed; tobacco, a manufactured tobacco substitute, a product with or without nicotine intended for inhalation without combustion, or another nicotine-containing product intended for nicotine absorption in the human body?
✓
Step 2 · Chapter 19 Preparations of cereals, flour, starch or milk; pas… 4 of 9 chapters in section IV
Which named product type is it: malt extract or a prepared food made from flour, meal, starch or milk; pasta or couscous; tapioca or a starch-based tapioca substitute; an expanded, roasted or otherwise prepared grain food; or bread, pastry, cake, biscuit or another baked good?
✓
Step 3 · Heading 1905 Bread, pastry, cakes, biscuits and other bakers' wa… 5 of 5 headings under chapter 19
Is it crispbread; gingerbread or similar, including cocoa-containing products; sweet biscuits, biscuits or cookies; wafers; rusks, toasted bread or similar toasted products; or other baked goods, communion wafers, medicinal wafer capsules, seal wafers or similar flour or starch products, excluding wafers with a water content of <= 10 weight percent?
✓
Step 4 · Subheading 1905 32 Waffles and wafers 4 of 6 subheadings under heading 1905
Which description applies: water content over 10 weight percent; chocolate-coated and in a package with a net weight of no more than 85 g; chocolate-coated but not in a package with a net weight of no more than 85 g; salted; or another waffle, including one with cocoa or filling?

Pick the 8-digit code

Pick the description that best matches your product.

Import duty on the codes below: 9.0%

5 codes below this one

Compare the sibling codes

See all 6 codes at this level

Classification decides the rate here: from 3.8% to 9.7%.

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

3,61 NOK per kg

Their lines1 Norwegian line
EU origin1,71 NOK per kg

19.05.3200 Waffles and wafers

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

8.0%

Their lines5 British lines
EU originDuty free

1905 32 05 00 With a water content exceeding 10|% by weight

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.0%

Estimated from published US measures

Their lines4 US lines
Entry dateSept. 17, 2026

1905.32.00.21 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 1 Norwegian line

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

19.05.3200

Waffles and wafers

Ordinary duty

3,61 NOK per kg

Goods of EU origin

1,71 NOK per kg You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 5 British lines

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

All 5 UK lines under this code

They all have the same duty rates shown here.

Ordinary duty

8.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 4 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

1905.32.00.21

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products, Sweet biscuits; waffles and wafers, Waffles and wafers, Frozen, Containing peanuts or peanut products

General rate

Free

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
1905.32.00.29

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products, Sweet biscuits; waffles and wafers, Waffles and wafers, Frozen, Other

General rate

Free

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
1905.32.00.41

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products, Sweet biscuits; waffles and wafers, Waffles and wafers, Other, Containing peanuts or peanut products

General rate

Free

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
1905.32.00.49

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products, Sweet biscuits; waffles and wafers, Waffles and wafers, Other

General rate

Free

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 17, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.