Sugar Cookies from Japan
Sugar Cookies are soft or crisp biscuits rolled and cut into shapes, topped with sugar. They are classified under tariff item 1905.31.99 as sweet biscuits, assuming wheat content is below 25%.
Duty Rate — Japan → Canada
3%
Import Tips
• Confirm the sugar topping does not alter classification
• Verify wheat content is below 25%
• Keep ingredient lists for CBSA review