Frozen Chocolate Chip Peanut Cookies
Frozen chocolate chip peanut cookies are sweet biscuits containing chocolate chips and whole peanuts, baked and then frozen to extend shelf life. They are classified under tariff item 1905.31.99 as 'other' sweet biscuits, not elsewhere specified, because they do not meet the specific criteria for the other subheadings.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 3% | — | 3% |
| 🇲🇽Mexico | 3% | — | 3% |
| 🇺🇸United States | 3% | — | 3% |
| 🇩🇪Germany | 3% | — | 3% |
| 🇯🇵Japan | 3% | — | 3% |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the biscuits contain 25% or more by weight of wheat
This alternative applies to sweet biscuits with a high wheat content, which may be subject to a tariff rate quota.
If the biscuits are valued at 44¢/kg or more and do not contain peanuts
This covers other sweet biscuits valued at or above the threshold, without the peanut ingredient.
If the product is presented as a gingerbread-style biscuit
Gingerbread and similar products are classified under a different heading in Chapter 19.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the product is declared as a sweet biscuit under 1905.31.99 and not as a preparation of Chapter 16, as it contains peanuts but no meat or fish
• Verify that the cocoa content, if any, does not exceed 6% on a defatted basis to stay within Chapter 19
• Keep records of the freezing process and ingredients to support the tariff classification if requested by the CBSA
Related Products under Tariff item 1905.31.99
Almond Biscotti
Almond Biscotti are twice-baked, crunchy sweet biscuits containing almonds and anise. They are classified as sweet biscuits under tariff item 1905.31.99 because they are not certified as low-protein, do not contain 25% or more wheat, and are not frozen or peanut-containing.
Animal Crackers
Animal Crackers are sweet, shaped biscuits mimicking animals, often sugar-coated. They are classified under tariff item 1905.31.99 as they are sweet biscuits without special certifications or high wheat content.
Butter Cookies
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.
Chocolate Chip Cookies
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).
Digestive Biscuits
Digestive Biscuits are semi-sweet whole wheat biscuits with malt extract, designed for tea-time snacking. They are classified under tariff item 1905.31.99 as sweet biscuits, provided they do not contain 25% or more wheat or special certifications.
Digestive Ginger Biscuits
Digestive Ginger Biscuits are whole wheat biscuits with ginger spice and sugar, a sweet variant of digestives. They are classified under tariff item 1905.31.99 as sweet biscuits, assuming wheat content is below 25%.