Frozen Tater Tots from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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