Pecan Praline Cookies from Germany
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.
Duty Rate — Germany → Canada
3%
Import Tips
• Verify the wheat content is below 25% by weight to remain under this tariff item
• Keep the ingredient list and production details available for CBSA
• Ensure the caramel does not contain meat or dairy in amounts that would trigger other headings