Frozen Tiramisu Cake
A layered sponge cake soaked in coffee, with mascarpone and a dusting of cocoa, frozen assembled. This frozen cake/pudding falls under tariff item 1905.90.59 as an 'other' bakery product, as the cocoa content is below the exclusion threshold and it is not chocolate-coated.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 9.5% | — | 9.5% |
| 🇲🇽Mexico | 9.5% | — | 9.5% |
| 🇺🇸United States | 9.5% | — | 9.5% |
| 🇩🇪Germany | 9.5% | — | 9.5% |
| 🇯🇵Japan | 9.5% | — | 9.5% |
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.
If the cake is completely coated in chocolate
Chapter note 3 excludes products fully coated with chocolate, directing them to heading 18.06.
If the product is not recognized as a cake
This residual item covers other bakery products not elsewhere specified.
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
• Confirm the cocoa content is below 6% on a defatted basis to avoid reclassification to Chapter 18
• Declare the product as a frozen cake, not a dessert preparation
• Keep records of the baking process to show it is a bakery product, not a dairy-based dessert
Related Products under Tariff item 1905.90.59
Blueberry Muffins
Blueberry muffins are soft, domed baked pastries containing blueberries and a sugar crumble topping. 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 fit the specific categories of bread, biscuits, pizza, or quiche.
Cheesecake Bites
Cheesecake bites are mini baked cheesecakes with a graham cracker base, portioned for snacking. 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.
Cinnamon Rolls
Cinnamon rolls are spiral dough rolls filled with cinnamon sugar, baked and often iced. 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.
Creme-Filled Cupcakes
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.
Frozen Blueberry Muffin Pudding
A steamed muffin-like pudding containing wild blueberries, baked and frozen in individual cups. This sweet bakery product is fully processed beyond the scope of Chapter 10 or 11 preparations, and contains no cocoa, placing it under tariff item 1905.90.59 as an 'other' bakery product.
Frozen Chocolate Lava Cake
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.