Frozen Oatmeal Raisin Cookies from Canada
Sweet biscuits featuring oats, raisins, and spices, frozen after baking for convenience store distribution. Fits HTS 1905.31.00.29 as 'other' frozen sweet biscuits, prepared beyond Chapter 11 flours per heading 1904 note.
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
• Document baking process to prove 'prepared' status beyond Chapter 11 meal or groats
• Ensure labeling distinguishes from dough products; include freeze date and thaw instructions