Frozen Peanut Butter Fudge Cookies from United States
Frozen peanut butter fudge cookies are fudgy-centered sweet biscuits with peanut butter dough, frozen to prevent melting. 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 — United States → Canada
3%
Import Tips
• Classify the product as a sweet biscuit; the fudge center must not push cocoa content above 6% on a defatted basis
• Provide detailed ingredient and freezing documentation to the CBSA
• If the cookies contain 25% or more wheat, check if a quota allocation is needed under alternative tariff items