Frozen Tater Tots from Canada
Frozen tater tots are shredded potatoes extruded into small cylinders, partially cooked, and frozen under HTS 2004.10.80.40. The forming and cooking qualify as preparation.
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
• Production specs showing extrusion process prove manufactured preparation
• Size uniformity helps distinguish from generic frozen shreds
• Oil content declaration prevents misclassification as fried products