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

18%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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