Frozen Chocolate Lava Cake from United States
Frozen chocolate lava cake is a chocolate cake with a warm center, baked partially set and frozen. It is classified under heading 19.05 as a bakers' ware, and the chocolate content is typically below the 6% cocoa threshold on a defatted basis, so it is not excluded by Chapter Note 3. The product is processed well beyond the scope of Chapter 10 or 11 preparations.
Duty Rate — United States → Canada
0%
Import Tips
• Confirm the cocoa content on a totally defatted basis is 6% or less to avoid reclassification under heading 18.06
• If the cake is certified as low protein or protein-free by Health Canada, it qualifies for this tariff item
• Provide product specifications and ingredient declarations to CBSA for smooth clearance