1905 90 900 0 — 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: other: other: other: other

1905 Bread, pastry, cakes, biscuits and other bakers' wares and flour confectionery, whether or not containing cocoa; wafer sheets, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: 1905 10 – Crispbread 1905 20 – Gingerbread and the like – Sweet biscuits; waffles and wafers: 1905 31 – – Sweet biscuits 1905 32 – – Waffles and wafers 1905 40 – Rusks, toasted bread and similar toasted products 1905 90 – Other

(A) Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa. This heading covers all bakers' wares. The most common ingredients of such products are cereal flour, leavens and salt, but they may also contain other ingredients such as gluten, starch, flour of leguminous vegetables, malt extract or milk, seeds such as poppy, caraway or anise, sugar, honey, eggs, fats, cheese, fruit, cocoa in any proportion, meat, fish, bakery "improvers", etc. Bakery "improvers" serve mainly to facilitate the kneading of the dough and to hasten its fermentation, and also to improve the characteristics, appearance and keeping qualities of the products. The products of this heading may also be made from dough based on flour, meal or powder of potatoes. The heading includes the following products: (1) Ordinary bread, often containing only cereal flour, leavens and salt. (2) Gluten bread for diabetics. (3) Unleavened bread, or matzos. (4) Crispbread (also known as knäckebrot), which is dry crisp bread usually in the form of thin perforated pieces of rectangular or round shape. Crispbread is made from dough based on flour, meal, unsifted flour or wholemeal flour of rye, oats, barley or wheat, leavened with yeast, sourdough or other leavens, or with 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, products of a spongy, often elastic consistency, made from rye or wheat flour, sweetened (e.g., with honey, glucose, invert sugar, refined molasses), flavoured or spiced, whether or not containing egg yolk or fruit. Some kinds of gingerbread are coated with chocolate or with an icing prepared from fat and cocoa-based products. Other kinds may contain sugar or be sugar-glazed. (7) "Pretzels", i.e., brittle, glazed and salted crackers made from a cylinder of dough, often twisted into a shape resembling the letter "B". (8) Biscuits. Products of this kind are usually made from flour and fat, to which sugar or some of the ingredients mentioned in item (10) below may be added. They are baked for a long time to improve their keeping qualities and are usually put up in closed packings. There are various types of biscuits, including: (a) plain biscuits containing a small quantity of sweetening matter or none, but a relatively high proportion of fat; these include cream crackers and biscuits made from flour, water and fat; (b) sweet biscuits, a thin, long-keeping pastry product based on flour, sugar or other sweetening matter and fat (these ingredients making up at least 50 % by weight of the product), whether or not containing added salt, almonds, hazelnuts, flavouring, chocolate, coffee, etc. The water content of the finished product must be 12 % or less by weight, and the maximum fat content 35 % by weight (fillings and coatings are not taken into account in determining these contents). Industrially produced biscuits are usually unfilled but may sometimes contain a solid or other filling (sugar, vegetable fat, chocolate, etc.). Biscuits are almost always industrially produced products; (c) savoury and salted biscuits, which generally contain a small quantity of sucrose. (9) Waffles and wafers, light fine pastry products baked between patterned metal plates. This category also includes thin rolled wafers, waffles consisting of a tasty filling placed between two or more layers of thin wafer pastry, and products made by extruding waffle batter through a special machine (e.g., ice cream cones). Waffles may also be coated with chocolate. Wafers are products similar to waffles. (10) Pastry and cakes, or gateaux, containing ingredients such as flour, starch, butter or other fats, sugar, milk, cream, eggs, cocoa, chocolate, coffee, honey, liqueur, brandy, albumins, cheese, meat, fish, flavourings, yeast or other leavens. (11) Certain bakers' wares made without flour (e.g., meringues made from egg white and sugar).

(12) Pancakes, including milk-based pancakes. (13) Pies or quiches consisting of a short-pastry shell and a filling prepared from various ingredients, for example, cheese, eggs, cream, butter, salt, pepper, nutmeg and, in the case of quiche lorraine, bacon or ham. (14) Pizza (fully or partially cooked) consisting of a pizza base (dough) covered with various ingredients such as cheese, tomatoes, vegetable oil, meat, anchovies. However, uncooked pizza falls in heading 1901. (15) Crispy savoury food products, for example, those made from a dough based on flour and meal or potato powder, or based on maize flour, with the addition of a flavouring consisting of a mixture of cheese, monosodium glutamate and salt, fried in vegetable oil, and ready for consumption. The heading excludes: (a) products containing more than 20 % by weight of sausage, meat, offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (e.g., pies consisting of meat enclosed in pastry) (Chapter 16); (b) products of heading 2005. (B) 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 paste, usually baked in the form of discs or strips. They are used for various purposes. Communion wafers are thin articles in the form of discs made by cooking a very pure paste of wheat flour between steel plates. Empty cachets of a kind suitable for pharmaceutical use are small empty cups made from flour or starch paste. They are made so that they fit together in pairs to form a container. Sealing wafers are cut from thin sheets of baked, dried and sometimes coloured paste. The wafers may contain adhesive substances. Rice paper consists of thin sheets of baked and dried flour or starch paste. It is used for covering certain confectionery, particularly nougat. Rice paper should not be confused with the so-called "rice paper" made by cutting the pith of certain palms (see the Explanatory Note to heading 1404).

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) prepared foodstuffs 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), with the exception of articles filling heading 1902;

(b) dry biscuits or other articles of flour or starch, specially prepared as animal feed (heading 2309); or

(c) medicinal products or other products of Chapter 30.

2. In heading 1901:

(a) the term “cereal” means cereals of cereals of Chapter 11;

(b) the terms “fine flour” and “coarse flour” mean:

(1) fine and coarse grain flour of cereals of Chapter 11; and

(2) flour of fine and coarse grinding and powder of plants of any group other than flour of fine and coarse grinding or powder of dried vegetables (heading 0712), potatoes (heading 1105) or dried legumes (heading 1106).

3. Heading 1904 does not include articles containing more than 6 % by weight of cocoa on a completely fat-free basis or fully glazed with chocolate or other prepared foodstuffs containing cocoa (heading 1806).

4. For the purpose of heading 1904, the expression “other prepared” means articles which have undergone a special culinary treatment different from that specified in the headings or notes of Chapter 10 or 11.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. The term "sweet dry biscuits" in subheading 1905 31 applies only to products containing not more than 12 % by weight of moisture and not more than 35 % by weight of fat (filling and coating are not taken into account in determining these figures).

2. В подсубпозицию 1905 90 200 0 включаются только сухие и ломкие продукты.