Frozen Scalloped Potato Slices from Canada
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.
Duty Rate — Canada → United States
18%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Sauce/potato ratio documentation critical for classification
• Cream content <20% keeps potato as principal
• Layering process description proves preparation