Frozen Biscotti from United States
Frozen biscotti are twice-baked almond biscotti slices, frozen for preservation. As other frozen biscuits and bakers' wares prepared beyond Chapter 10 or 11, they are classified under tariff item 1905.90.90. The almonds are a minor ingredient and do not change the classification.
Duty Rate — United States → Canada
11%
Import Tips
• Confirm the biscotti are fully baked and frozen; partially baked items may be classified as dough
• Ensure the almond content is declared, as nuts may have phytosanitary requirements
• Keep the ingredient list available for CBSA inspection