Frozen Peanut Cashew Wafers from Mexico
Frozen peanut cashew wafers are premium wafers with a mix of peanuts and cashews, preserved frozen. They fall under tariff item 1905.32.99 as 'other' waffles and wafers, being sweet bakers' wares prepared beyond the basic processing of Chapter 10 or 11 grains, with no cocoa or meat content exceeding limits.
Duty Rate — Mexico → Canada
3%
Import Tips
• Ensure the nut content does not shift classification to Chapter 20; the wafer should be the essential character
• Document the frozen state at import for CBSA verification
• Verify wheat content for potential tariff rate quota implications