CLA-2 CO:C:F 954208 ALS
Ms. Sandy Garcia
Senior Transportation Assistant
P.O. Box 1140
Vacaville, CA 95696
RE: Dehydrated Potato Products
Dear Ms. Garcia:
This is in further response to your FAX inquiry of May 16,
1993, regarding the classification for seven dehydrated potato
products. No samples were provided.
FACTS:
The products under consideration are dehydrated potato
products. The potato products are identified as Slice-1/8" Random
cut, Redi-Shred Hashbrown Potatoes, Golden Extra Rich Potato
Pearls, Far East Mashed Potato, Potato Granules, No Sulfite-BHT
Potato Pieces, and Dice (3/8" x 3/8" x 3/8"). The products are in
the form of flour, meal, flakes, slices or granules, and/or have
been prepared or preserved. All the products except the No Sulfite
have sodium bisulfite as a preservative. The hashbrown's have
starch, dextrose, and onion powder in addition to the above
ingredients. The potato pearls contain nonfat milk, salt,
partially hydrogenated soybean oil, vegetable emulsifier, natural
and artificial flavors, artificial colors in addition to the
potatoes and preservatives. The mashed potatoes, in addition to
the potatoes and preservatives, contain nonfat milk, salt,
emulsifier (mono and diglycerides of vegetable fats), sodium acid
pyrophosphate, calcium chloride, and spice. - 2 -
The BHT potatoes pieces contain mono and diglycerides, sodium acid
pyrophosphate and citric acid. The dice potatoes only have a
preservative. The potatoes granules have mono and diglycerides,
sodium acid pyrophosphate as well as the preservatives. The potato
granules contains added mono and diglycerides, sodium acid
pyrophosphate, sodium bisulfite, and BHT.
ISSUE:
What is the classification of the various potato products?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the heading and any relative section
and chapter notes. If GRI 1 fails to classify the goods and if
the heading and legal notes do not otherwise require, the remaining
GRI's are applied, taken in order.
In considering the applicable subheadings we note that dried
potatoes and products based on or prepared from dried potatoes,
may fall in subheadings 0712.10, 1105.10 1105.20, or 2005.20,
HTSUSA. Since the instant potato products are in the form of
flour, meal, flakes, granules or pellets they would not come under
subheading 0712.10, HTSUSA, which specifically excludes potatoes
in such forms. We also believe that these products would be
excluded from classification in such subheading since they have
been prepared or preserved further than the level contemplated by
that subheading. They, for example, contain various additives
including sodium bisulfite which is a preservative, prevents the
loss of color during storage and helps retain flavor.
Based on the particle size descriptions provided (i.e., the
"screen analysis"), only the potato granules would appear to be
classifiable in chapter 11. The explanatory notes (EN) to the
Harmonized System, which represent the views of the international
classification experts, indicate that products classifiable in
heading 1105 may contain antioxidants, emulsifiers, and vitamins.
This product contains added mono and diglycerides, sodium acid
pyrophosphate, sodium bisulfite, and BHT. The mono and
diglycerides and BHT are antioxidants, and their presence in - 3 -
small quantities does not affect the classification of a product
in chapter 11, However, sodium bisulfite and sodium acid
pyrophosphate are preservatives used to retain food color, and do
not function the same as the permitted additives. The presence of
these items prevents classification of the potato granules in
heading 1105, HTSUSA.
We, therefore, have concluded that all 7 potato products
would be classifiable under the provision for potatoes, prepared
or preserved otherwise than by vinegar or acetic acid, other, in
subheading 2005.20.60, HTSUSA.
HOLDING:
Potato granules preserved otherwise than by vinegar or acetic
acid are classifiable in subheading 2005.20.6040, HTSUSA. Random
cut potatoes, hashbrown potatoes, potato pearls, mashed potatoes,
no sulfite-BHT potato pieces and diced potatoes preserved otherwise
than by vinegar or acetic acid are classifiable in subheading
2005.20.6060, HTSUSA. Potatoes classifiable in either of these
subheadings are subject to a general rate of duty of 10 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division