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Frozen Tiramisu Cake

Frozen tiramisu cakes are layered coffee-soaked sponge cakes with mascarpone cream and cocoa dust, frozen after assembly. They are bakers' wares under heading 19.05, containing over 25% wheat by weight, and qualify for this tariff item within access commitment.

Import Duty Rates by Country of Origin

Origin CountryMFN TariffSurtaxesTotal Effective Rate
🇨🇳China2%—2%
🇲🇽Mexico2%—2%
🇺🇸United States2%—2%
🇩🇪Germany2%—2%
🇯🇵Japan2%—2%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

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

1905.90.31Higher: 4% vs 2%

If packaged for retail in units not exceeding 11.34 kg

Retail-packaged cakes fall under this sibling tariff item.

1905.90.41Same rate: 2%

If valued at 44¢/kg or more on net weight basis

Higher-value cakes may be classified under this item.

Not sure which classification is right?

The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.

Import Tips & Compliance

• Verify the wheat content is at least 25% by weight and the cakes are not in retail packages exceeding 11.34 kg

• Check that cocoa content is below 6% on a defatted basis to avoid Chapter 18

• Keep ingredient records for CBSA verification