Frozen Chocolate Chip Waffles

Pre-baked waffles with embedded chocolate chips, frozen for preservation and convenient reheating. Classified under HTS 1905.32.00.29 as frozen waffles, a type of bakers' ware beyond simple chapter 11 preparations, containing cocoa but not exceeding heading 1904 limits.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1905.31.00Same rate: 17.5%

If not frozen

Unfrozen waffles classify under sweet biscuits, waffles subheading without frozen specification.

1905.90.10Higher: 25% vs 17.5%

If containing over 6% cocoa by weight

Exceeds chapter note limit for heading 1904, shifting to other bakers' wares with significant cocoa.

2106.90Lower: 16.4% vs 17.5%

If sold as ready-to-eat breakfast food set

Packaged for retail as complete meal component, potentially under food preparations not elsewhere specified.

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Import Tips & Compliance

Verify product remains frozen below -18°C during transit to maintain HTS classification as 'frozen' and avoid spoilage claims

Include certificates of analysis for cocoa content to confirm under 6% defatted basis, distinguishing from chocolate preparations in 1806

Label clearly with nutritional info and allergen warnings (e.g

wheat, dairy) to comply with FDA import requirements