CLA-2-CO:R:C:F 952788 K
TARIFF N0.: 2005.20.60
Ms. Joyce Mikesell
Marketing Manager
Basic American Foods
550 Kearny Street, Suite 1000
San Francisco, California 94108
RE: Classification of "Russet Fries French Fry Potato Product"
Dear Ms. Mikesell:
Our response follows to your request of October 15, 1992, for
a classification ruling of "Russet Fries French Fry Potato
Product". A sample was not submitted.
FACTS:
The product is described as a dried dehydrated potato product
with added antioxidant and preservative, and gelatinizer (corn
starch), thickener (guar gum), salt, emulsifier (mono and
diglycerides of vegetable fats), artificial beef flavor, and onion
powder. The product is designed specifically for use with the
Russet Fries System, a dispensing machine, which rehydrates the
product, forms it into various shapes, and dispenses it in
condition ready for frying. Additional information indicates that
the material is in the form of irregular shaped pellets
approximately one-eight of an inch in thickness.
ISSUE:
The issue is whether the product, "Russet Fries" is
classifiable under subheading 1105.20 or subheading 2005.20.60,
Harmonized Tariff Schedule of the United States (HTSUS).
LAW AND ANALYSIS:
Heading 1105, HTSUS (1993), covers flour, meal, flakes,
granules and pellets of potatoes. The Explanatory Notes to the
Harmonized Commodity Description and Coding System (EN), a
guideline for use in determining classification under HTSUS,
-2-
states that "products of this heading may be improved by the
addition of very small amounts of anti-oxidants, emulsifiers or
vitamins." The EN further states that "the heading excludes
products to which other substances have been added so that they
take on the characteristics of potato preparations." In addition
to small amounts of anti-oxidants, emulsifiers or vitamins, the
product also contains additional substances such as corn starch,
guar gum, salt, artificial beef flavor, and onion powder.
Accordingly, the product is a potato preparation excluded from
coverage under subheading 1105.20, HTSUS.
Note 3(c), Chapter 7, HTSUS, as amended by Presidential
Proclamation 6515, published in the Federal Register with its
annexes on December 17, 1992, states that "heading 0712 covers all
dried vegetables of the kinds falling in headings 0701 to 0711,
other than: flour, meal, flakes, granules and pellets of potatoes
(heading 1105);". In relevant part, Note 3, Chapter 20, HTSUS,
provides that heading 2005 (vegetables prepared or preserved
otherwise than by vinegar or acetic acid) covers products of
"heading 1105...which have been prepared or preserved by processes
other than those" described in Chapter 11. As noted above, the
product is a potato preparation that is excluded from coverage
under subheading 1105.20, HTSUS. Accordingly, the product is
classifiable in Chapter 20, HTSUS.
HOLDING:
Dehydrated flakes, granules and pellets of potatoes to which
other substances have been added so that they take on the
characteristics of potato preparations, are classifiable as other
potatoes prepared or preserved otherwise than by vinegar or acetic
acid, not frozen, in subheading 2005.20.60, HTSUS, with duty at 10
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division