Frozen Fruit Tarts from United States
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.
Duty Rate — United States → Canada
11%
Import Tips
• 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