Frozen Lemon Tart from China
A shortcrust pastry shell filled with lemon curd, baked, sliced, and frozen. This sweet pastry product, with no cocoa, is classified under tariff item 1905.90.59 as an 'other' bakery product.
Duty Rate — China → Canada
9.5%
Import Tips
• Declare the product as a frozen pastry, not a fruit preparation, to ensure correct classification
• Keep documentation of the baking process to show it is fully processed
• Verify that the lemon curd filling does not contain ingredients that would shift classification to Chapter 20