Frozen Peanut Sesame Waffles from Mexico
Frozen peanut sesame waffles are waffles with a peanut and sesame topping, kept 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, with no cocoa or meat content exceeding limits.
Duty Rate — Mexico → Canada
3%
Import Tips
• Confirm the sesame topping does not introduce Chapter 20 classification issues; the waffle should remain primary
• Keep the product frozen and document this for CBSA
• Verify wheat content for potential tariff rate quota application