Frozen Macadamia Nut Cookies from United States
Frozen macadamia nut cookies are tropical sweet biscuits with macadamia nuts, frozen in bulk for distribution. They are classified under tariff item 1905.31.99 as 'other' sweet biscuits, as they do not meet the specific wheat content or valuation criteria of sibling items.
Duty Rate — United States → Canada
3%
Import Tips
• Verify the wheat content; macadamia cookies may contain wheat, so check if 25% or more
• If so, a specific tariff item may apply
• Keep documentation of the nut content and processing for CBSA review