Frozen Fruit Tarts
Individual frozen fruit tarts, pre-baked, with a custard base and fresh fruit topping. These are classified as other bakers' wares under tariff item 1905.90.90, as they are not specifically covered by other headings in Chapter 19 and contain no meat or cocoa in excess of the chapter limits.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 11% | — | 11% |
| 🇲🇽Mexico | 11% | — | 11% |
| 🇺🇸United States | 11% | — | 11% |
| 🇩🇪Germany | 11% | — | 11% |
| 🇯🇵Japan | 11% | — | 11% |
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 tarts are considered pastries or pies
This item specifically covers pastries, pies, puddings and cakes, including sweet products leavened with yeast.
If the tarts are bakery products made without flour
This alternative covers other bakery products made without flour, which may apply if the tart base is flourless.
If the tarts are unleavened and used for sacramental purposes
This item covers unleavened bread for sacramental purposes, but it is unlikely for fruit tarts.
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
• Ensure the tarts are pre-baked and frozen at the time of importation to qualify under this item; declare the custard and fruit content accurately
• Verify that the product does not contain more than 20% meat or fish by weight, which would shift classification to Chapter 16
• Keep packaging and ingredient lists ready for CBSA inspection
Related Products under Tariff item 1905.90.90
Almond Biscotti
Almond biscotti are twice-baked Italian cookies containing almonds, making them a type of biscuit or other bakers' ware. They are processed beyond the basic groats, flour, or meal of Chapter 11, and do not contain more than 20% by weight of meat, fish, or other excluded ingredients. They contain no cocoa or only a negligible amount, so they fall under this residual tariff item.
Frozen Almond Bear Claw Pastry
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.
Frozen Apple Turnover Pastry
Frozen apple turnover pastry consists of flaky puff pastry filled with sweetened apple chunks, cinnamon, and sugar, fully baked and frozen. It is a sweet bakery product processed beyond the headings of Chapter 10 or 11, making it a bakers' ware of heading 19.05. With no significant cocoa content, it is not captured by Chapter 19 Note 3.
Frozen Baklava
Frozen baklava is layered phyllo dough with nuts and syrup, frozen in portions. It is a sweet bakery product prepared beyond the scope of Chapter 10 or 11, falling under tariff item 1905.90.90 as other bakers' wares. The syrup and nuts do not alter its classification as a pastry.
Frozen Baklava Pastry
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.
Frozen Beignets
Frozen beignets are French-style, powdered sugar-dusted, pre-fried or baked, and frozen. As other frozen bakers' wares prepared beyond Chapter 10 or 11, they are classified under tariff item 1905.90.90. The powdered sugar coating is a minor component that does not affect the essential character.