Frozen Mashed Potato Portions from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 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