Frozen Tater Tots from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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