Shredded Wheat Biscuits from Mexico
Shredded Wheat Biscuits are made by steaming, shredding, and roasting whole wheat grains into compressed biscuit form. This process constitutes preparation beyond that of Chapter 10 or 11, and the product contains 25% or more by weight of wheat. Packaged for retail sale in weights not exceeding 11.34 kg, it falls under this tariff item.
Duty Rate — Mexico → Canada
4%
Import Tips
• Verify that the wheat content is at least 25% by weight and that each package weighs 11.34 kg or less to qualify
• A quota allocation is required for the within access commitment rate; without it, the over-access rate applies
• Provide CBSA with manufacturing details to demonstrate the roasting and shredding process