Frozen Parboiled Potato Chunks from Canada
Frozen parboiled potato chunks are partially boiled then frozen to halt cooking, classifying under HTS 2004.10.80.40 as prepared frozen potatoes. Used as base for further restaurant cooking.
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
• Boil time/temperature logs prove partial cooking preparation
• Distinguish from blanched (Chapter 7) via cooking extent documentation
• Bulk packaging common; ensure proper ventilation for frozen goods