HS CODE - 190531 - Sweet biscuits.

✅ Products That Fall Under HS Code 190531

HS Code 190531:
"Sweet biscuits (cookies and similar baked sweet biscuits, whether or not containing chocolate, fillings, or coatings)."

⚠️ Important Clarification on KitKat and Chocolate-Coated Wafers:

• KitKat bars and similar chocolate-covered wafer biscuits typically fall under HS Code 190531 if the primary characteristic is a wafer biscuit with chocolate coating, since the product remains primarily a biscuit/wafer product rather than a solid chocolate confectionery.

• However, classification can vary depending on regional customs interpretations:

  • KitKat (standard wafer covered in chocolate or milk chocolate): Generally classified under 190531.
  • KitKat Chunky or similar chocolate bars with wafer elements but predominantly chocolate (low biscuit content): May sometimes be classified as chocolate confectionery (HS Code 180631 or 180632) depending on the proportion of chocolate to wafer/biscuit.
  • Wafers covered in white chocolate: Usually classified under 170490 ("white chocolate confectionery"), if considered predominantly white chocolate rather than biscuit-based. If the wafer clearly dominates, may remain in 190531.

❌ Products That Do NOT Fall Under HS Code 190531

📌 Final Clarifications:

• Sweet biscuits, even when coated with chocolate, typically fall under 190531 if the biscuit remains the primary characteristic (e.g., traditional KitKat wafers).
• Chocolate bars or confectionery where chocolate clearly dominates (like KitKat Chunky or Snickers) belong to 1806 (chocolate confectionery).
• Products clearly dominated by white chocolate without significant biscuit content usually fall under 170490.