Frozen Chocolate Peanut Wafers from Mexico
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.
Duty Rate — Mexico → Canada
3%
Import Tips
• 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