Frozen Fruit Tarts

Individual frozen fruit tarts with custard base and fresh fruit topping, pre-baked. Classified in HTS 1905.90.10.49 as other frozen pastry, cakes, and bakers' wares containing fruit.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+25.0%25%
🇲🇽MexicoFreeFree
🇨🇦CanadaFreeFree
🇩🇪GermanyFreeFree
🇯🇵JapanFreeFree

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1905.90.90Lower: 12% vs 25%

If thawed or fresh baked

Fresh fruit tarts without freezing classify under non-frozen bakery products.

2007.99.70Higher: 36.4% vs 25%

If fruit jams/preserves primary component

Tarts dominated by preserved fruit fillings shift to Chapter 20 fruit preparations.

1806.90.90Lower: 23.5% vs 25%

If chocolate-coated or high cocoa

Chapter Note excludes >6% cocoa products from 1905, moving to chocolate preparations.

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Import Tips & Compliance

Document fruit content precisely; over 50% fruit may risk reclassification as fruit preparation

Comply with country-of-origin marking on individual units for consumer traceability

Test for allergen labeling compliance, especially nuts or gluten in bakery products