Frozen Peanut Chocolate Biscuits from Canada
Sweet biscuits with peanut chunks and chocolate drizzle, frozen for dessert aisles. HTS 1905.31.00.21 due to peanut content in frozen sweet biscuits.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Calculate defatted cocoa % to stay under 1904 exclusion
• Use moisture-proof liners for frozen humidity control
• Trace chocolate to avoid child labor declarations