Frozen Chocolate Croissant from United States
Frozen chocolate croissant is a buttery laminated pastry dough rolled around chocolate batons, baked and quick-frozen. It is a sweet bakery product prepared beyond Chapter 10 or 11, falling under tariff item 1905.90.90 as other bakers' wares. The cocoa content is below 6% on a defatted basis, so it is not excluded by Chapter 19 Note 3.
Duty Rate — United States → Canada
11%
Import Tips
• Declare the cocoa content on the commercial invoice to confirm it is under 6% on a defatted basis
• Ensure the product is fully baked and frozen; unbaked dough is classified elsewhere
• Check if the product qualifies for preferential tariff treatment under trade agreements