Frozen Chocolate Peanut Wafers from Germany
Crispy wafers layered with peanut butter and chocolate coating, maintained in frozen state for freshness. Falls under HTS 1905.32.0021 for frozen waffles/wafers with peanut products, as cocoa content stays below exclusion threshold per chapter notes.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Test for cocoa percentage to avoid 1806 reclassification; chapter note strictly limits to under 6% defatted basis
• Provide frozen storage proofs like bill of lading temp logs; CBP often inspects for thawing evidence
• Ensure supplier certs detail peanut sourcing to comply with FDA import alerts on aflatoxins