Communion wafers
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1905200000 | 17.5% | CN | US | 官方文档 |
| 1905909090 | 22.0% | CN | US | 官方文档 |
商品图片
AI分析
🍞 Communion Wafers (Eucharistic Hosts)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 One, Product Definition & Classification: What Exactly are "Communion Wafers"?
Communion wafers, also known as Eucharistic hosts, are thin, round, unleavened bread discs used in religious ceremonies, specifically within the Catholic, Orthodox, and some Anglican traditions. In international trade, they are classified under the broad chapter of Bread, pastry, cakes, biscuits and other bakers' wares.
⚠️ Critical Distinction for Classification:
The key factor is chemical composition and intended use:
- If the product is strictly unleavened bread (flour, water, salt) intended for religious use → It falls under Chapter 19.
- If it contains significant amounts of cocoa, sugar, or flavorings that alter its fundamental character beyond basic unleavened bread → It might be classified under different sub-headings, but traditionally, standard communion wafers are simple baked goods.
- Empty capsules for pharmaceutical use are mentioned in the same chapter heading but are chemically and physically distinct (usually gelatin or HPMC shells) and should not be confused with bread wafers.
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, the relevant HS codes for bakery wares containing cocoa or other variants are listed below. Note that standard plain communion wafers often fall under 1905.90 if not specifically listed as gingerbread, but the data provided highlights two specific categories within Chapter 19.
| HS Code | Product Description | Applicable Scenario | Cocoa Content |
|---|---|---|---|
1905.20.00.00 |
Gingerbread and the like | Spiced bread, honey cakes, sweetened baked goods with spices/cocoa | ✅ Often contains cocoa/spices |
1905.90.90.90 |
Other: Other Other | Plain breads, wafers, crackers, and other bakery wares not specified elsewhere | ❌ Typically low/no cocoa |
🔍 Key Insight:
- While "Communion Wafers" are technically unleavened bread, if they are plain, they often fall under 1905.90.90.90 ("Other").
- If they are sweetened/spiced/cocoa-containing varieties (less common for standard hosts but possible for festive treats), they might be scrutinized under 1905.20.00.00 or remain in 1905.90 depending on national interpretations.
- Important: The provided data does not list a specific code for "Communion Wafers" alone, implying they are grouped under the general "Other" category unless they meet the "Gingerbread/like" description.
💰 Three, 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 1905.20.00.00 —— Gingerbread and the like
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Surtax (Section 301) | +7.5% |
| Total Tax Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Eligibility | ❌ No (Food products generally excluded from de minimis for China origin under certain conditions, but specifically, high surtaxes apply) |
| Legal Basis Path | USITC:1905.20.00.00 → Footnote: 301 Surtax |
📌 Explanation:
- Base Tariff: 0% indicates that plain bakery wares of this type have no fundamental duty.
- Surtax: The 7.5% is the additional tariff imposed on Chinese-origin goods under Section 301.
- Total Cost Impact: For every $10,000 CIF value, expect $750 in additional duties.
🎯 2. 1905.90.90.90 —— Other: Other Other
| Item | Content |
|---|---|
| Base Tariff Rate | 4.5% |
| Surtax (Section 301) | +7.5% |
| Total Tax Rate | 12.0% |
| Tax Calculation | CIF Value × 12.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:1905.90.90.90 → Footnote: 301 Surtax |
📌 Note:
- This code is likely used for standard, plain communion wafers or other bakery wares not containing cocoa or specific spices.
- The 12.0% total rate is significantly higher than the gingerbread category due to the 4.5% base tariff.
- Cost Impact: For every $10,000 CIF value, expect $1,200 in additional duties.
🛠️ Four, Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (All Required)
| Document | Mandatory | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state ingredients: Flour, Water, Salt. Declare No Cocoa/Spices if aiming for 1905.90.90.90. |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for verifying origin to apply/avoid surtaxes. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Unleavened Communion Wafers" or "Eucharistic Hosts." Avoid vague terms like "Snacks." |
| ✅ Packing List | ✔️ | Detail net/gross weight and packaging type. |
| ✅ Food Importer Registration | ✔️ | Ensure the US importer is registered with the FDA. |
| ✅ FDA Prior Notice | ✔️ | Mandatory for all food imports into the US. |
✅ 2. Declaration Tips (Critical Mnemonic)
🔥 "Plain Bread = 12%, Spiced/Cocoa = 7.5%, Declare Ingredients Clearly!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plain Communion Wafers | HS: 1905.90.90.90Description: "Unleavened Bread Wafers, No Cocoa" |
Describing as "Cookies" or "Pastries" → Risk of reclassification |
| Cocoa/Sweetened Wafers | HS: 1905.20.00.00Description: "Gingerbread-style Wafers with Cocoa" |
Omitting cocoa content → Under-declaration risk |
| Pharmaceutical Capsules | HS: 3004/3005 (Not in provided data) | Mixing with bakery wares → Misclassification |
| Rice Paper | HS: 1905.90.90.90 |
Confusing with "Edible Films" for cosmetics |
✅ 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| Religious Bulk Import | Provide a letter from the religious organization confirming non-commercial, religious use. May help with customs examiner understanding. |
| High Sugar Content | If sugar content is very high, ensure it’s not classified as "Sugar Confectionery" (Chapter 17), which has different duties. |
| Organic Certification | If claimed organic, provide EU/USDA Organic Certificate. Does not affect HS code but may affect marketing and buyer preference. |
| Vacuum-Sealed vs. Loose | Packaging does not change HS code, but ensure packaging is food-grade and compliant with FDA labeling requirements. |
🌍 Five, Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1905.90.90.90 (Plain)1905.20.00.00 (Spiced) |
12.0% (Plain) 7.5% (Spiced) |
FDA Registration, Prior Notice | High scrutiny on food safety. |
| 🇨🇳 China | 1905.90.90.90 |
6.5% (General) | CIQ Inspection | Standard bakery import rules. |
| 🇪🇺 EU | 1905.90.90 |
6.4% | EU Food Safety Standards, Allergen Labeling | Strict on ingredient labeling. |
| 🇬🇧 UK | 1905.90.90 |
6.4% | FSA Compliance, Post-Brexit Rules | Similar to EU but separate certification. |
| 🇯🇵 Japan | 1905.90.90 |
6.2% | Food Sanitation Act, Additive Approval | Strict on preservatives and additives. |
📌 Conclusion:
- USA is the most complex market due to Section 301 surtaxes (7.5% extra).
- Plain wafers face a higher total rate (12%) than spiced/cocoa wafers (7.5%) in the US, which is counter-intuitive but due to the base tariff difference.
- EU and China have lower overall rates but strict food safety and labeling requirements.
📌 Six, Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring plain wafers as "Cookies" or "Pastries"
👉 Consequence: May trigger higher duties or additional FDA scrutiny for processed snacks.
👉 Correct: Use "Unleavened Bread" or "Bakery Wares."
❌ Error 2: Omitting Cocoa/Spice Content
👉 Consequence: If cocoa is present but declared as plain, customs may reclassify to 1905.20 or impose penalties for misdeclaration.
👉 Correct: Declare exact ingredients.
❌ Error 3: Confusing Communion Wafers with Pharmaceutical Capsules
👉 Consequence: Capsules (gelatin/HPMC) are not bakery wares. Misclassification leads to rejection.
👉 Correct: Capsules go to Chapter 30, not Chapter 19.
❌ Error 4: Not Filing FDA Prior Notice
👉 Consequence: Cargo detained or refused entry into the US.
👉 Correct: File via AFN (Automatic Food Classification) system before arrival.
✅ Correct Declaration Example:
"Unleavened Communion Wafers, Ingredients: Wheat Flour, Water, Salt. No Cocoa. For Religious Use. Model: CH-WAF-001. FDA Reg. No.: [Number]."
🎯 Seven, Conclusion: Professional Declaration, Save Time & Money!
🎯 Remember the Mnemonic:
🔹 "Plain = 12%, Spiced = 7.5%, Declare Ingredients True!"
🔹 "FDA Prior Notice is Key, No Notice = No Entry!"
📌 Pro Tip:
If your communion wafers are originating from Vietnam, Thailand, or Malaysia, you may avoid the 7.5% Section 301 surtax, reducing the total rate to 0% (for 1905.20) or 4.5% (for 1905.90).
Recommendation:
📞 Contact a professional customs broker + Provide Ingredient List + Apply for Advance Ruling if volume is large.
🚀 Ensure smooth clearance, efficient export, and cost control!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny Counts in Global Trade!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。