Frozen Scalloped Potato Slices from Japan
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 — 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
• Sauce/potato ratio documentation critical for classification
• Cream content <20% keeps potato as principal
• Layering process description proves preparation