Frozen Peanut Macaron Biscuits from United States
Frozen peanut macaron biscuits are delicate almond-peanut meringue sweet biscuits, frozen for patisserie supply. 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 meringue nature does not exclude it from heading 1905
• Provide ingredient and freezing documentation to the CBSA
• If the biscuits contain 25% or more wheat, check if a quota allocation is needed under alternative tariff items