Canada Border Services Agency
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Advance Rulings for Tariff Classification

Product Name

Cake, lemon

Technical Reference System Number

234233

Description

This product is a package of five pieces of wheat- and gluten-free lemon cake with icing. The ingredients used to make the cake are as follows: sugar, rice flour, margarine, eggs, corn flour, glycerin, potato starch, vegetable oil, corn syrup, leavening agents, dried egg white, emulsifiers, preservatives, salt, food stabilizers and natural lemon flavouring.

Analysis and Justification

Heading 19.05 of the Harmonized System covers “bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa”. Cakes are described in Explanatory Note (10) to the heading.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the lemon cake is classified under classification number 1905.90.59.91 of the Customs Tariff.