Frozen Tiramisu Cake from China
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.
Duty Rate — China → Canada
2%
Import Tips
• 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