Creme-Filled Cupcakes from China
Creme-filled cupcakes are moist sponge cakes topped with icing and filled with vanilla creme. They are classified as bakery products made without flour under tariff item 1905.59.90, as they are not leavened with yeast and do not fall under the specific categories of bread, biscuits, pizza, or quiche.
Duty Rate — China → Canada
9.5%
Import Tips
• Ensure the cupcakes do not contain more than 20% by weight of meat, fish, or other animal products, which would reclassify them to Chapter 16
• Check that they are not specially prepared for animal feeding (heading 23.09)
• Provide accurate product descriptions and ingredient lists to the CBSA for smooth clearance