Chocolate Chip Cookies
Chocolate chip cookies are baked biscuits made from dough containing flour, sugar, butter, and chocolate chips. They fall under tariff item 1905.90.49 as 'other biscuits' because they do not contain 25% or more by weight of wheat and are not specially dietary products. The cocoa content from the chips is below 6% on a totally defatted basis, so they remain in Chapter 19 rather than heading 18.06.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 3% | — | 3% |
| 🇲🇽Mexico | 3% | — | 3% |
| 🇺🇸United States | 3% | — | 3% |
| 🇩🇪Germany | 3% | — | 3% |
| 🇯🇵Japan | 3% | — | 3% |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If cookies contain 25% or more by weight of wheat
High-wheat biscuits are classified under a separate tariff item.
If cocoa content exceeds 6% on a totally defatted basis
Products with higher cocoa content fall under chocolate preparations.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify the cocoa content is under 6% on a totally defatted basis to avoid reclassification to Chapter 18
• Provide a detailed ingredient breakdown to CBSA if requested
• Check that the product does not exceed the wheat threshold of 25% by weight
Related Products under Tariff item 1905.90.49
Hazelnut Linzer Cookies
Hazelnut Linzer cookies are sandwich biscuits made with a hazelnut-based dough and filled with jam. They qualify as 'other biscuits' under tariff item 1905.90.49 because they do not contain 25% or more by weight of wheat and are not dietary or sacramental products. The nut and fruit fillings are typical of this classification and do not trigger other headings.
Oatmeal Raisin Cookies
Oatmeal raisin cookies are chewy biscuits made with rolled oats, raisins, and spices. They are classified under tariff item 1905.90.49 as 'other biscuits' because they do not contain 25% or more by weight of wheat and are not specially formulated for dietary needs. The oats and raisins are standard ingredients that do not affect the tariff classification.
Pecan Praline Cookies
Pecan praline cookies are chewy biscuits loaded with caramelized pecans and brown sugar. They fall under tariff item 1905.90.49 as 'other biscuits' because they do not contain 25% or more by weight of wheat and are not dietary or sacramental products. The caramelized nuts are flavoring ingredients and do not change the classification.