Classification of "Russet Fries French Fry Potato Product"

HQ 952788 January 14, 1993 CLA-2-CO:R:C:F 952788 K CATEGORY: Classification 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