{
  "summary": "In the United States tariff, line 1905.40.00.00 covers rusks, toasted bread and similar toasted products. Goods under this line enter free of general (MFN) duty. It falls under HS subheading 1905.40 in heading 19.05 (chapter 19).",
  "updatedAt": "2026-10-09",
  "facts": [
    {
      "label": "Tariff line",
      "value": "1905.40.00.00",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "Covers",
      "value": "Rusks, toasted bread and similar toasted products",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "Duty (MFN)",
      "value": "Free",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Restrictions",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Tariff",
      "value": "United States",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false",
      "url": "https://border.bot/countries/united-states"
    },
    {
      "label": "HS subheading",
      "value": "1905.40",
      "source": null,
      "url": "https://border.bot/hs-codes/190540"
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  "faq": [
    {
      "question": "What does tariff line 1905.40.00.00 cover in the United States tariff?",
      "answer": "In the United States tariff, line 1905.40.00.00 covers rusks, toasted bread and similar toasted products."
    },
    {
      "question": "What is the general (MFN) duty on 1905.40.00.00 in the United States?",
      "answer": "Goods under this line enter free of general (MFN) duty."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the United States tariff, line 1905.40.00.00 covers rusks, toasted bread and similar toasted products.",
        "Its legal text is “Rusks, toasted bread and similar toasted products”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 1905.40 in heading 19.05 (chapter 19). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "Goods under this line enter free of general (MFN) duty."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "No other national tariff on border.bot has live lines under 1905.40 yet."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.",
        "The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.",
        "The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.",
        "This page was last updated on 9 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country-line",
    "country": {
      "code": "US",
      "name": "United States",
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        "liveAt": "2026-10-09T21:15:58.040Z",
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        "sourceUrls": [
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    "dateModified": "2026-10-09T21:15:58.040Z",
    "chapter": {
      "code": "19",
      "description": "Preparations of cereals, flour, starch or milk; pastrycooks' products"
    },
    "heading": {
      "code": "1905",
      "description": "Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products"
    },
    "subheading": {
      "code": "190540",
      "description": "Rusks, toasted bread and similar toasted products"
    },
    "line": {
      "code": "1905400000",
      "description": "Rusks, toasted bread and similar toasted products",
      "levels": [
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      "english": null,
      "keywords": [],
      "lang": "en",
      "general": {
        "code": "1905400000",
        "dutyText": "Free",
        "startDate": null,
        "endDate": null,
        "unit": null
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      "preferences": [],
      "measures": [],
      "restrictions": []
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    "siblingsTotal": 0,
    "previous": {
      "code": "1905320049",
      "description": "Other",
      "indexable": true
    },
    "next": {
      "code": "1905901041",
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  "code": "1905400000",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
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