Frozen Mashed Potato Portions from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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