Frozen Duchesse Potato Puffs from Canada
Frozen Duchesse potato puffs are piped mashed potatoes, partially baked, and frozen under HTS 2004.10.80.40. The decorative piping and baking constitute preparation.
Duty Rate — Canada → United States
18%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Piping equipment photos demonstrate manufacturing complexity
• Partial bake proof via core temperature logs
• Gourmet positioning requires same technical compliance