Frozen Chocolate Lava Cake from China
Warm-center chocolate cake baked partially set and frozen to halt cooking. HTS 1905.90.10.41 for frozen cakes with chocolate under exclusion limits, as sweet baked product. Processed extensively per notes.
Duty Rate — China → United States
25%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.870%Articles provided for in subdivision (c) of U.S. note 52 to this subchapter
Import Tips
• Test cocoa % to confirm not heading 1904/1806; use defatted basis
• Specify 'partially baked' in docs but emphasize final bake intent
• Thermal shock packaging required for integrity