Nut Brownies from United States
Nut brownies are dense fudgy squares packed with walnuts and chocolate chunks, cut from sheet pans. They are classified as bakery products made without flour under tariff item 1905.59.90, as they are not leavened with yeast and do not fall under the specific categories of bread, biscuits, pizza, or quiche.
Duty Rate — United States → Canada
9.5%
Import Tips
• Verify that the brownies do not contain more than 20% by weight of meat, fish, or other animal products, which would shift classification to Chapter 16
• Ensure they are not specially prepared for animal feeding (heading 23.09)
• Declare the product accurately to the CBSA, including any chocolate or nut ingredients