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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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