Frozen Tiramisu Cake from China
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.
Duty Rate — China → Canada
9.5%
Import Tips
• 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