WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
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. - Crispbread - Gingerbread and the like 1905.10 1905.20 - Sweet biscuits; waffles and wafers : 1905.31 - - Sweet biscuits 1905.32 1905.40 1905.90 - - Waffles and wafers - Rusks, toasted bread and similar toasted products - Other (A) Bread, pastry, cakes, biscuits and other bakersy wares, whether or not containing cocoa. This heading covers all bakers' wares. The most common ingredients of such wares are cereal flours, leavens and salt but they may also contain other m edients such as : gluten, malt extract or milk, see s such as poppy, caraway starch, flour of le fruit, cocoa in any proporhon, meat, fish, or anise, sugar, " serve mainly to facilitate the working of bakery " im the dough, asten fermentation, improve the characteristics and a pearance of the products and give them better ke ing qualities. The products of this hea 'ng may also be obtained from a dough based on our, meal or powder of potatoes. f R '# 6: The heading includes the following products : (1) Ordinary bread, often containing only cereal flours, leavens and salt. (2) Gluten bread for diabetics. (3) Unleavened bread or matzos. (4) Crispbread (also known as knackebrot), which is a dry crisp bread usually in thin rectangular or round pricked pieces. Crispbread is made fiom a dough of flour, meal, groats or wholemeal of rye, oats, barley or wheat and leavened by means of yeast, sour dough or other leavening agents or by compressed air. The water content does not exceed 10 % by weight. (5) Rusks, toasted bread and similar toasted products, whether or not sliced or ground, with or without the addition of butter or other fats, sugar, eggs or other nutritive substances. (6) Gingerbread and the like, which are products of a spon ,often elastic consistency, made from rye or wheat flour, sweetening (for example, g n e y , glucose, invert su ar, refined molasses) and flavouring or spices, whether or not also containing egg yo1 or fruit. Certain t es of gingerbread are covered with chocolate or icin made from preparations o at and cocoa. Other types may contain or may be covere with sugar. f m (7) % '' Pretzels ", i.e., brittle, lazed and salted crackers made of cylindrical length of dough often twisted into a o m resembling the letter " B ". f (8) Biscuits. These are usually made from flour and fat to which ma have been added sugar or certain of the substances mentioned in Item (10) below. T ey are baked for a K lon time to improve the keepin qualities and are generally put up in closed pac ges. There are various types o biscuits including : L f (a) Plain biscuits containing little or no sweetening matter but a relatively high proportion of fat; this type includes cream crackers and water biscuits. @) Sweet biscuits, which are fine bakers' wares with long-keepin qualities and a base of flour, sugar or other sweetening matter and fat (t ese ingredients constituting at least SO % of the product by weight , whether or not containing added salt, almonds, hazelnuts, flavouring, choco ate, coffee, etc. The water content of the fmished roduct must be 12 % or less by weight and the maximum fat content 35 by wei t (fillings and coatings are not to be taken into consideration in determining t ese contents). Commercial biscuits are not usually filled, but they may sometimes contain a solid or other filling (sugar, vegetable fat, chocolate, etc.). They are almost always industrially manufactured products. & I f kP (c) Savoury and salted biscuits, which usually have a low sucrose content. (9) Waffles and wafers, which are light fine bakers' wares baked between atterned metal plates. This category also includes thin waffle products, which may e rolled, waffles consisting of a tasty filling sandwiched between two or more la erg of thin waffle pastry, and products made by extrudin waffle dough throud a special machine (ice cream comets, for example). ~ a h e may s also be chocolatecovered. Wafers are products similar to waffles. f (10) Pastries and cakes, containing ingredients such as flour, starches, butter or other fats, sugar, milk, cream, eg s, cocoa, chocolate, coffee, honey, fruit, liqueurs, brandy, albumen, cheese, meat, ish, flavourings, yeast or other leavening agents. f (1 1) Certain bakery products made without flour (e.g., meringues made of white of egg and sugar). (12) CrCpes and pancakes. (13) y h e , consisting of a pastry shell and a filling made from various ingredients, e. c eese, eggs, cream, butter, salt, pepper, nutmeg and, in the case of" lorraine ",bacon or ham. (14) Pizza (pre-cooked or cooked , consisting of a pizza base (dou ) covered with various other ingredients suc as cheese, tomato, oil, meat, anc ovies. However, uncooked pizza is classified in heading 19.01. Rb (1 5) Cris savour food products, for example, those made from a dough based on flour, mea or pow er of potatoes, or maize (corn) meal with the addition.of a flavouring consisting of a mixture of cheese, monosodium glutamate and salt, filed in vegetable oil, ready for consumption. ? d' The heading excludes: (a) Products containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combinatton thereof (e-g., pies consisting of meat enclosed in pastry) (Chapter 16). (b) Products of heading 20.05. Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. This heading covers a number of products made from flour or starch pastes, generally baked in the form of discs or sheets. They are used for various purposes. Communion wafers are thin discs made by cooking very pure wheat flour paste between iron plates. Emp cachets of a kind suitable for harmaceutical use are small, shallow cups made from our or starch paste. They are m e to fit together in pairs to form a container. X a8 Sealing wafers are cut out of thin sheets of baked, dried and sometimes coloured paste. They may also contain adhesive substances. Rice paper consists of thin sheets of baked and dried flour or starch paste. It is used for coating certain confectionery articles, particularly nougat. It should not be confused with the so-called " rice paper " made by slicing the g~thof certain palms (see Explanatory Note to heading 14.04).
1.- This Chapter does not cover : (a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or (c) Medicaments or other products of Chapter 30. 2.- For the purposes of heading 19.01 : (a) The term “groats” means cereal groats of Chapter 11; (b) The terms “flour” and “meal” mean : (1) Cereal flour and meal of Chapter 11, and (2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06). 3.- Heading 19.04 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06). 4.- For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.