Frozen Chocolate Lava Cake from Germany
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 — Germany → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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