Empty capsules suitable for pharmaceutical use are explicitly named in heading 1905 and classify there, not under pharmaceutical headings, because the classification is based on the article's composition and form rather than its intended end use. Once filled with a drug substance, the capsule product would move to the appropriate pharmaceutical heading.

Cookies and sweet biscuits fall under 190531, while waffles and wafers—including thin, crisp wafer sheets used in confectionery—fall under 190532. The distinction rests on texture and production method: wafers are typically baked between heated plates to produce a thin, crisp sheet, whereas sweet biscuits are formed dough baked in an oven. Products that are soft or chewy and resemble cookies are generally directed to 190531.