Frozen Double Chocolate Biscuits

Sweet biscuits with chocolate dough and chunks, frozen but low cocoa to stay in 1905. HTS 1905.31.00.29 for other frozen, per chapter note excluding >6% cocoa.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1806.90Lower: 16% vs 17.5%

If >6% cocoa defatted or chocolate coated

Chapter note explicitly moves high-cocoa preps to heading 1806.

1905.90Lower: 14.5% vs 17.5%

If unfrozen with cocoa

Frozen exclusivity of 1905.31; ambient to 1905.90.

1901.90.25.00Same rate: 17.5%

If malt extract based

Malt-heavy dough classifies under 1901 mixes.

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Import Tips & Compliance

Lab test cocoa % on defatted basis—critical for chapter note compliance

Declare chocolate as inclusion, not coating

EU origin may need additional chocolate certs