Frozen Chocolate Chip Peanut Cookies from China
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.
Duty Rate — China → Canada
3%
Import Tips
• 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