Chocolate Chip Cookies from Japan
Chocolate Chip Cookies are crunchy sweet biscuits made with flour, sugar, butter, and chocolate chips. They are classified under tariff item 1905.31.99 as sweet biscuits, as long as cocoa content is not excessive (under 6% on a defatted basis).
Duty Rate — Japan → Canada
3%
Import Tips
• Verify cocoa content is below 6% by weight on a totally defatted basis to stay in chapter 19
• Confirm wheat content is under 25%
• Provide a detailed ingredient breakdown to CBSA