Frozen Mashed Potato Portions

Frozen mashed potato portions are cooked, mashed with minimal dairy, portioned, and frozen per HTS 2004.10.80.40. This ready-to-heat product is prepared otherwise than by freezing alone.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China8%+35.0%43%
🇲🇽Mexico8%+10.0%18%
🇨🇦Canada8%+10.0%18%
🇩🇪Germany8%+10.0%18%
🇯🇵Japan8%+10.0%18%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

0403Lower: 27% vs 43%

If dairy (milk/butter) predominates

Preparations where dairy exceeds potato content classify as yogurt-like products.

0710.10.00Higher: 49% vs 43%

If uncooked mashed texture

Uncooked frozen mashed potatoes remain frozen vegetables.

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Import Tips & Compliance

Ingredient list must show potatoes >50% by weight for proper classification

Dairy content documentation prevents shift to Chapter 4 or 21

Portion control packaging aids in proving retail preparation