Frozen Chocolate Lava Cake from United States
A chocolate cake with a liquid center, partially baked and frozen to preserve the molten filling. As a sweet baked product with cocoa content below the exclusion threshold, it qualifies under tariff item 1905.90.59 for 'other' bakery products.
Duty Rate — United States → Canada
9.5%
Import Tips
• Confirm the cocoa content on a totally defatted basis does not exceed 6% to stay in Chapter 19
• Label the product clearly as a frozen cake for customs declaration
• Be aware that if the cake is coated in chocolate, it may fall under heading 18.06 instead