Chocolate Chip Cookies from United States
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.
Duty Rate — United States → Canada
3%
Import Tips
• 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