Frozen Sugar Cookies from Canada
Classic crisp sweet biscuits topped with sugar crystals, frozen for in-store baking. Classified in HTS 1905.31.00.29 as other frozen sweet biscuits, processed beyond basic flour per chapter definitions.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Certify sugar content as flavoring, not dominating to avoid confectionery shift
• Include proof of freezing temp (-18°C) in shipping manifests for verification
• Avoid bulk packaging confusion—specify if for further processing vs retail