Frozen Double Chocolate Biscuits from Canada
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.
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
• Lab test cocoa % on defatted basis—critical for chapter note compliance
• Declare chocolate as inclusion, not coating
• EU origin may need additional chocolate certs