Sugar Wafers from Germany
Delicate, icing-sugar-dusted wafers ideal for tea time. HTS 1905.32.0049 covers these as 'other' wafers, prepared extensively from flours into thin, crisp forms per chapter notes.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Ensure sugar dusting is noted as 'otherwise prepared' to fit heading 1904 exclusion criteria
• Use HS explanatory notes on wafer thinness for binding rulings if challenged
• Check for starch content to avoid potato flour mix-ups under chapter 11