CLA-2-20:OT:RR:NC:N4:228
Mr. Richard Milner
Aunt Bessie’s Limited
Freightline Road
Hull HU3 4UW
United Kingdom
RE: The tariff classification of frozen prepared potatoes from United Kingdom
Dear Mr. Millner:
In your letter dated January 20, 2017, you requested a tariff classification ruling. In response to an inquiry by this office, you also forwarded a production process chart for the six products under review.
Steak Fries is composed of potatoes, sunflower oil, batter coating (rice flour, dextrin, potato starch, salt, caramel, turmeric, paprika flavoring, water), dextrose and pyrophosphate.
Breakfast Roast Potatoes is composed of potatoes, sunflower oil, batter coating (rice flour, dextrin, potato starch, salt, dextrose, caramel, natural flavoring), dextrose, post-fry coating (potato starch, salt, sugar, rice flour, garlic granules, garlic powder, paprika powder, oregano, parsley, rosemary, thyme, canola oil, sunflower oil).
Cracked Pepper Wedges is composed of potatoes, sunflower oil, batter coating (modified potato starch, dextrin, salt, rice flour, turmeric, sunflower oil, water), dextrose, pyrophosphate, post-fry coating (sea salt, potato starch, rice flour, sugar, black pepper, paprika powder, onion powder, parsley, flavoring, sunflower oil).
Seasoned Wedges is composed of potatoes, sunflower oil, batter coating (modified potato starch, dextrin, salt, rice flour, turmeric, sunflower oil), dextrose, pyrophosphate, post-fry coating (potato starch, salt, sugar, rice flour, garlic granules, garlic powder, paprika powder, oregano, parsley, rosemary, thyme, canola oil, sunflower).
Classic Roast Potatoes is composed of potatoes, sunflower oil, batter coating (rice flour, dextrin, potato starch, salt, dextrose, caramel, natural flavoring), dextrose, pyrophosphate and palm oil.
Croquettes is composed of potatoes, dried breadcrumbs (wheat flour, salty, yeast, barley malt extract), sunflower oil, batter coating (wheat flour, salt, water), pre-mix blend (rice flour, dried potatoes, salt, stabilizer E464, emulsifier E471, dextrose, onion powder, white pepper, natural flavoring, acidity regulator E551).
Each product is made with the fontane variety of potatoes. The product is packed in a plastic bag for retail sale weighing 24.69 ounces (1.54 pounds), net weight, imported in frozen condition. After heating in microwave, stovetop or oven, the product is ready for consumption.
The applicable subheading for the frozen prepared potatoes will be 2004.10.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006…potatoes … other …other. The rate of duty will be 8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce N. Hadley Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division