Frozen Chocolate Peanut Wafers from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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