Frozen Peanut Butter Pinwheel Cookies from China
Frozen peanut butter pinwheel cookies are spiral sweet biscuits with peanut butter swirls, frozen to hold their intricate design. They are classified under 1905.31.99 as 'other' sweet biscuits, as they do not meet the specific criteria for wheat-based or high-value subheadings.
Duty Rate — China → Canada
3%
Import Tips
• Ensure the product is declared as a sweet biscuit and not as a preparation of Chapter 16
• Verify that any cocoa content is below 6% on a defatted basis
• If the cookies contain 25% or more wheat, consider whether a quota allocation is required under alternative tariff items