Frozen Almond Biscotti from United States
Frozen almond biscotti are twice-baked sweet biscuits containing almonds, frozen for export to preserve freshness. They are classified under tariff item 1905.31.99 as 'other' sweet biscuits, as they do not meet the specific criteria of other subheadings such as those containing 25% or more wheat by weight.
Duty Rate — United States → Canada
3%
Import Tips
• Ensure the product is declared as frozen sweet biscuits, not fresh bakery items, to avoid classification disputes
• Verify the wheat content by weight; if it is 25% or more, a different tariff item may apply
• Keep documentation of ingredients and processing methods for CBSA review