Frozen Scalloped Potato Slices

Frozen scalloped potato slices are thinly sliced, par-cooked in cream sauce, then frozen for HTS 2004.10.80.40 when potato predominant. Ready-to-finish oven preparation.

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.

0403.90Lower: 27% vs 43%

If cream/yogurt sauce predominates

Dairy-based preparations classify under Chapter 4.

2104Lower: 16.4% vs 43%

If considered prepared dish

Complete ready meals shift to Chapter 21.

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Import Tips & Compliance

Sauce/potato ratio documentation critical for classification

Cream content <20% keeps potato as principal

Layering process description proves preparation