Peanut Butter Cups from China
Peanut Butter Cups are chocolate-coated candies with a creamy peanut butter center, ready for retail consumption. Despite the chocolate coating, they are classified as sugar confectionery not containing cocoa under tariff item 1704.90.90, as the coating is sugar-based and cocoa-free. The peanut butter filling is the primary component.
Duty Rate — China → Canada
9.5%
Import Tips
• Confirm that the chocolate-like coating contains no cocoa; if it does, the product must be reclassified under Chapter 18
• Ensure the product is labeled with peanut allergen warnings as required by Canadian law
• Verify that the product meets Canadian food safety standards for peanut butter