Frozen Peanut Butter Stuffed Wafers from Japan
Frozen peanut butter stuffed wafers are delicate wafers filled with a smooth peanut butter filling, frozen for distribution. They are classified under tariff item 1905.32.99 as 'other' waffles and wafers, as they are sweet bakers' wares that do not contain cocoa above 6% or any excluded ingredients from Chapter 16.
Duty Rate — Japan → Canada
3%
Import Tips
• Ensure the filling does not push the product into Chapter 18 or 20 classifications; the wafer should remain the primary component
• Document the freezing process to support the 'frozen' status at import
• Check wheat content for potential tariff rate quota application