Frozen Peanut Caramel Waffle Bites from Mexico
Frozen peanut caramel waffle bites are mini waffles with layers of peanut and caramel, sold in bite-sized portions and kept frozen. They are classified under tariff item 1905.32.99 as 'other' waffles and wafers, being sweet bakers' wares that do not contain cocoa above 6% or any Chapter 16 ingredients.
Duty Rate — Mexico → Canada
3%
Import Tips
• Confirm the caramel and peanut layers do not make the product a confectionery item of Chapter 17; the waffle base should dominate
• Keep the product frozen and document this for CBSA
• Check wheat content to see if the tariff rate quota applies