Butter Cookies from United States
Butter Cookies are delicate, rich sweet biscuits made primarily of butter and sugar. They fall under tariff item 1905.31.99 as sweet biscuits, provided they do not contain high wheat content or special certifications.
Duty Rate — United States → Canada
3%
Import Tips
• Ensure the butter content does not affect classification; sweet biscuits are covered here
• Verify wheat content is below 25%
• Keep ingredient lists ready for CBSA review