HQ 0954208 - Dehydrated Potato Products - United States International Trade Commision Rulings

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HQ 954208

September 14, 1993

CLA-2 CO:C:F 954208 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 2005.20.6040 2005.20.6060

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

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