Frozen Fruit Tarts from Canada
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.
Duty Rate — Canada → United States
0%
Rate breakdown
9903.05.870%Universal product exemption, description-limited (U.S. note 52(c))
Import Tips
• 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