1905.90.10.41 - Pastries, cakes and similar sweet baked products; puddings
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 1905.90.10.41, specifically designates frozen pastries, cakes, and similar sweet baked products, as well as puddings. These are products typically characterized by their sweet flavor profile, often containing ingredients like sugar, flour, eggs, and dairy, which have undergone a baking process. The "frozen" designation is critical, indicating that these items are preserved through freezing for later consumption or preparation.
This category is distinguished from its sibling, 1905.90.10.49 ("Other"), by the explicit requirement that the products be in a frozen state. While both categories cover similar baked goods and puddings, the differentiating factor for 1905.90.10.41 is the preservation method. Goods classified here must have been subjected to freezing, whereas the "Other" category would encompass unfrozen or non-frozen preserved versions of these sweet baked items.
As this is a leaf node within the HTS, there are no further subcategories. Classification at this level relies on the core definition of sweet baked goods and puddings that are preserved by freezing. Therefore, a thorough examination of the product's state (frozen) and its fundamental characteristics as a sweet baked item or pudding is paramount for accurate classification.