Frozen Peanut Banana Waffle Crisps from United States
Frozen peanut banana waffle crisps are crispy waffle products with a peanut and banana filling, kept frozen. They fall under tariff item 1905.32.99 as 'other' waffles and wafers, being sweet bakers' wares prepared beyond the scope of Chapter 10 or 11, with no cocoa or meat content exceeding the legal limits.
Duty Rate — United States → Canada
3%
Import Tips
• Confirm the fruit filling does not transform the product into a preparation of Chapter 20; the wafer base should remain the essential character
• Keep the product frozen throughout transport and document this for CBSA
• Verify wheat content to determine if the tariff rate quota applies