Frozen Strawberry Filled Wafers from Japan
Thin wafers enclosing strawberry fruit filling, flash-frozen for extended shelf life. These are processed beyond Chapter 11 flours or meals, qualifying as 'otherwise prepared' under heading 19.04 and classified as other wafers under 1905.32.99.
Duty Rate — Japan → Canada
3%
Import Tips
• Ensure the fruit filling does not contain more than 20% meat or fish products, which would reclassify the item to Chapter 16
• If the wafers contain wheat, check the wheat content to determine if a specific tariff item applies
• Have the ingredient list and processing details ready for CBSA to confirm the 'otherwise prepared' status