Frozen Mashed Potatoes from Canada
Cooked, mashed potatoes flash-frozen in portions for reheating. Despite cooking by boiling, HTS 0710.10.00.00 covers them as frozen potatoes unsuitable for immediate consumption without further prep.
Duty Rate — Canada → United States
24%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Specify 'boiled then frozen' in invoices to match hierarchy description
• Ensure no milk/butter additives; dairy inclusion moves to 0403 or 2004
• Batch testing for bacterial load required for frozen foods