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Frozen Vanilla Waffle Cones

Crisp waffle cones flavored with vanilla, frozen in bulk for ice cream shop use. These are frozen bakers' wares prepared beyond basic groats or flours, and if they contain 25% or more by weight of wheat and are within the access commitment, they fall under tariff item 1905.32.91.

Import Duty Rates by Country of Origin

Origin CountryMFN TariffSurtaxesTotal Effective Rate
🇨🇳China2%—2%
🇲🇽Mexico2%—2%
🇺🇸United States2%—2%
🇩🇪Germany2%—2%
🇯🇵Japan2%—2%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1905.32.92Same rate: 2%

If the cones are frozen, in packages of 454 g or less, and exceed the access commitment.

This covers frozen wheat waffles in small packages over the quota.

1905.32.93Higher: 4% vs 2%

If the cones exceed the access commitment and are not in small packages.

This item applies to other wheat-containing waffles over the quota.

Not sure which classification is right?

The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.

Import Tips & Compliance

• Ensure the waffle cones contain at least 25% wheat by weight

• Provide details on the freezing and packaging for CBSA

• Check the access commitment quota to avoid higher duties