Frozen Peanut Blossom Cookies from Mexico
Frozen peanut blossom cookies are soft sweet biscuits topped with peanut butter and a chocolate kiss, frozen for bakery distribution. They are classified under 1905.31.99 as 'other' sweet biscuits, as they do not fit the specific subheadings for wheat-based or high-value products.
Duty Rate — Mexico → Canada
3%
Import Tips
• Classify the product accurately as a sweet biscuit; the chocolate kiss does not affect the heading as long as cocoa content stays below 6% on a defatted basis
• Be prepared to provide ingredient lists and freezing documentation to the CBSA
• If the product contains wheat at 25% or more, check if a quota allocation is needed under alternative tariff items