Reese's Puffs Cereal from Germany
Reese's Puffs Cereal consists of corn puffs that are roasted and coated with a cane sugar, peanut butter, and chocolate flavoring. It falls under tariff item 1904.10.90 as a prepared food obtained by the swelling or roasting of cereals, not elsewhere specified. The cocoa content is below 6% on a totally defatted basis, complying with chapter note 3.
Duty Rate — Germany → Canada
6%
Import Tips
• Confirm the cocoa content is 6% or less on a totally defatted basis to avoid heading 18.06
• Since the product contains no wheat or barley, it is not subject to tariff-rate quotas
• Provide the CBSA with the cocoa percentage and peanut butter content documentation