Frozen Chocolate Chip Cookies from China
Pre-baked sweet biscuits loaded with chocolate chips, fully frozen for extended shelf life and easy baking. Classified under HTS 1905.31.00.29 as frozen sweet biscuits, distinct from fresh bakery items due to their frozen state and preparation beyond basic dough.
Duty Rate — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Verify product is fully baked and frozen, not raw dough, to avoid reclassification under heading 1905.90
• Include lab analysis confirming sweet biscuit composition (flour, sugar > basic grains) and frozen status on entry docs
• Watch for cocoa content; if >6% defatted basis, may shift to heading 1806 per chapter notes