Canadian Butter Tart Filling from China
Ready-to-bake butter tart filling made with brown sugar, butter, eggs, and Canadian cream, packaged for commercial bakery use. This product qualifies under HTS 9823.08.36 as a Canadian-origin food preparation of 2106.90.09 eligible for USMCA preferential rates under general note 11.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Provide commercial invoice specifying Canadian origin and USMCA qualification,Comply with FDA acidified food regulations if pH requires low-acid canning,Maintain production records proving transformation in Canada per USMCA rules