Frozen Baklava Pastry from United States
Frozen baklava pastry is made of phyllo layers with nuts and syrup, baked crispy and frozen. As a sweet bakery product prepared beyond the scope of Chapter 10 or 11, it is classified under tariff item 1905.90.90 as other bakers' wares. The syrup is secondary to the pastry base, and cocoa content is absent.
Duty Rate — United States → Canada
11%
Import Tips
• Confirm the product is fully baked and frozen; raw phyllo dough is classified under a different heading
• Ensure the syrup does not alter the essential character of the pastry
• Keep records of ingredients to support the classification