Peanut Caramel Wafers from Mexico
Wafers layered with caramel and peanut pieces. These are sweet waffles prepared beyond Chapter 11 flour or meal, meeting the 'otherwise prepared' condition of heading 19.04 and classified as other wafers under 1905.32.99.
Duty Rate — Mexico → Canada
3%
Import Tips
• Ensure the caramel layer does not contain dairy or meat products that could exceed the 20% threshold for Chapter 16 reclassification
• If the wafers contain wheat, verify the wheat percentage to see if a specific tariff item applies
• Have the product's processing details ready for CBSA to confirm it is 'otherwise prepared'