Frozen Chocolate Peanut Wafers
Frozen chocolate peanut wafers are crispy layered wafers with a peanut butter filling and chocolate coating, kept frozen to preserve freshness. They are classified under tariff item 1905.32.99 as 'other' waffles and wafers, since they are sweet bakers' wares not containing more than 6% cocoa on a defatted basis, and do not contain meat or other Chapter 16 ingredients.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 3% | — | 3% |
| 🇲🇽Mexico | 3% | — | 3% |
| 🇺🇸United States | 3% | — | 3% |
| 🇩🇪Germany | 3% | — | 3% |
| 🇯🇵Japan | 3% | — | 3% |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the wafers contain 25% or more by weight of wheat and are imported within the access commitment
This item covers wheat-containing waffles and wafers within the tariff rate quota, potentially at a lower duty rate.
If the cocoa content exceeds 6% by weight on a totally defatted basis
Products with higher cocoa content are classified as chocolate preparations under Chapter 18.
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 cocoa content (on a totally defatted basis) does not exceed 6% to stay in heading 19.05; otherwise heading 18.06 may apply
• Declare the product as frozen at time of import, as this affects the applicable tariff treatment
• Keep ingredient specifications on hand in case CBSA requests verification
Related Products under Tariff item 1905.32.99
Chocolate Chip Waffles
Frozen or ready-to-heat waffles topped with chocolate chips, made from wheat flour batter leavened and baked into thin, crispy sheets. These are sweet waffles, a type of baker's ware, processed beyond the basic preparations of Chapter 10 or 11.
Chocolate Peanut Wafers
Crispy wafers coated in chocolate and embedded with chopped peanuts. These are processed bakers' wares qualifying as sweet wafers, prepared beyond basic meal or flour processing per Chapter 19 notes, and classified as other wafers under 1905.32.99.
Cinnamon Sugar Waffles
Pre-toasted waffles sprinkled with cinnamon sugar, frozen for retail reheating. These are sweet waffles processed beyond the basic grain preparations of Chapter 10 or 11, making them bakers' wares under this tariff item.
Communion Wafers Alternative - Sweet Vanilla
Thin sweet vanilla wafers mimicking communion style but for general dessert use. These are flavored wafers, qualifying as sweet bakers' wares under this tariff item, distinct from plain communion wafers.
Frozen Blueberry Waffle Bites
Small waffle pieces with blueberry inclusions, frozen for easy portioning. These are frozen bakers' wares exceeding simple flour processing, qualifying as sweet waffles under this tariff item.
Frozen Chocolate Chip Waffles
Pre-baked waffles with embedded chocolate chips, frozen for preservation and convenient reheating. These are frozen waffles, a type of bakers' ware beyond simple Chapter 11 preparations, containing cocoa but within limits.