Sugar Wafers from Canada
Delicate, icing-sugar-dusted wafers ideal for tea time. HTS 1905.32.0049 covers these as 'other' wafers, prepared extensively from flours into thin, crisp forms per chapter notes.
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
• Ensure sugar dusting is noted as 'otherwise prepared' to fit heading 1904 exclusion criteria
• Use HS explanatory notes on wafer thinness for binding rulings if challenged
• Check for starch content to avoid potato flour mix-ups under chapter 11