Frozen Almond Bear Claw Pastry from United States
Frozen almond bear claw pastry is an oval puff pastry filled with almond paste, sliced to resemble a claw, baked and frozen. As a sweet bakery product prepared beyond the processing of Chapter 10 or 11, it falls under tariff item 1905.90.90 as other bakers' wares. Its cocoa content is negligible, so it is not excluded by Chapter 19 Note 3.
Duty Rate — United States → Canada
11%
Import Tips
• Ensure the product is fully baked and frozen at import; raw dough products may be classified elsewhere
• Declare the cocoa content if any, as preparations with over 6% cocoa on a defatted basis fall under heading 18.06
• Keep commercial invoices showing the net weight and value for CBSA assessment