The tariff classification of frozen prepared potatoes from France

N236230 December 28, 2012 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2004.10.8040 Mr. Emmanuel Rain Frial, Inc. 659 Oak Grove Avenue, Suite 505 Menlo Park, CA 94025 RE: The tariff classification of frozen prepared potatoes from France Dear Mr. Rain: In your letters dated October 11 and November 26, 2012, you requested a tariff classification ruling. Ingredients information accompanied your October inquiry. A sample and additional information were provided with your November letter. The sample was examined and disposed of. Trader Joe’s Garlic Potatoes with Parmesan Sauce consists of 82 percent peeled, sliced, pre-fried potatoes (potatoes, palm and/or sunflower oil, wheat dextrose, sodium diphosphate), 6 percent cream, 3 percent garlic, 2 percent parmesan cheese, with the balance of water, extra virgin olive oil, salt, modified rice or corn or tapioca starch, and black pepper extract. The product is packed in a plastic bag for retail sale weighing 16 ounces (454 grams), net weight, imported in frozen condition. After heating in microwave, stovetop or oven, the product is ready for consumption. The applicable subheading for the product 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 the World Wide Web at http://www.usitc.gov/tata/hts/ 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 (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division