# HS code 1905.32: Sweet biscuits; waffles and wafers, waffles and wafers

> HS code 1905.32 covers sweet biscuits; waffles and wafers, waffles and wafers. It sits in heading 19.05 (bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) in chapter 19 (preparations of cereals, flour, starch or milk; pastrycooks' products). Other goods of heading 19.05 are classified under 1905.10 (crispbread), 1905.20 (gingerbread and the like), 1905.31 (sweet biscuits; waffles and wafers, sweet biscuits), 1905.40 (rusks, toasted bread or similar toasted products) and 1 other.

Source: https://staging.border.bot/hs-codes/190532
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 19](https://staging.border.bot/hs-codes/19) / [19.05](https://staging.border.bot/hs-codes/1905) / [1905.32](https://staging.border.bot/hs-codes/190532)

## Key facts

- HS code: 1905.32
- Covers: Sweet biscuits; waffles and wafers, waffles and wafers
- Heading: [19.05: Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products](https://staging.border.bot/hs-codes/1905)
- Chapter: [19: Preparations of cereals, flour, starch or milk; pastrycooks' products](https://staging.border.bot/hs-codes/19)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 1905.32 covers sweet biscuits; waffles and wafers, waffles and wafers.

The legal text of the subheading is “Sweet biscuits; waffles and wafers: Waffles and wafers”, read under “Sweet biscuits; waffles and wafers”, in HS2022.

## What it doesn’t cover

Other goods of heading 19.05 are classified under 1905.10 (crispbread), 1905.20 (gingerbread and the like), 1905.31 (sweet biscuits; waffles and wafers, sweet biscuits), 1905.40 (rusks, toasted bread or similar toasted products) and 1 other.

- [1905.10](https://staging.border.bot/hs-codes/190510) Crispbread
- [1905.20](https://staging.border.bot/hs-codes/190520) Gingerbread and the like
- [1905.31](https://staging.border.bot/hs-codes/190531) Sweet biscuits; waffles and wafers: Sweet biscuits
- [1905.40](https://staging.border.bot/hs-codes/190540) Rusks, toasted bread and similar toasted products
- [1905.90](https://staging.border.bot/hs-codes/190590) Other

## How it is structured

1905.32 is a six-digit subheading. Its first two digits, 19, are the chapter; the first four, 1905, are heading 19.05; the last two, 32, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks' products
- Heading 19.05: Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
- Within the heading: Sweet biscuits; waffles and wafers
- Subheading 1905.32: Waffles and wafers

## In other countries

No national tariff lines under 1905.32 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 1905.32 at six digits and add their own digits after it.

- Previous subheading: [1905.31](https://staging.border.bot/hs-codes/190531) Sweet biscuits; waffles and wafers: Sweet biscuits
- Next subheading: [1905.40](https://staging.border.bot/hs-codes/190540) Rusks, toasted bread and similar toasted products

## Frequently asked questions

### What does HS code 1905.32 cover?

HS code 1905.32 covers sweet biscuits; waffles and wafers, waffles and wafers.

### Which heading and chapter is HS code 1905.32 in?

HS code 1905.32 is in heading 19.05 (bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) in chapter 19 (preparations of cereals, flour, starch or milk; pastrycooks' products).

### Where are goods of heading 19.05 classified when 1905.32 doesn’t fit?

Other goods of heading 19.05 are classified under 1905.10 (crispbread), 1905.20 (gingerbread and the like), 1905.31 (sweet biscuits; waffles and wafers, sweet biscuits), 1905.40 (rusks, toasted bread or similar toasted products) and 1 other.

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/190532.json