Frozen Peanut Chocolate Biscuits from United States
Frozen peanut chocolate biscuits are sweet biscuits with peanut chunks and chocolate drizzle, frozen for dessert aisles. 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 — United States → Canada
3%
Import Tips
• Ensure the product is declared as a sweet biscuit; the chocolate drizzle must not push cocoa content above 6% on a defatted basis
• Provide ingredient and freezing documentation to the CBSA
• If the biscuits contain 25% or more wheat, consider whether a quota allocation is required under alternative tariff items