Frozen Multigrain Waffles from Japan
Waffles made from mixed grains such as oats and wheat, frozen for health-focused markets. These are processed beyond the groats of Chapter 11, qualifying as 'otherwise prepared' under heading 19.04 and classified as other waffles under 1905.32.99.
Duty Rate — Japan → Canada
3%
Import Tips
• Because the waffles contain wheat, determine if they fall under the within access commitment item 1905.32.91 for a lower duty rate
• If the wheat content is below 25%, this item 1905.32.99 applies
• Ensure the product is not coated with chocolate or contain more than 6% cocoa, which would shift classification to heading 18.06