N329823 N3 Ruling Active

The tariff classification of sweet potato hash browns from the Netherlands

Issued January 9, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9995

Headings: 2106

Product description

, NJ. Ingredients breakdowns, a manufacturing flowchart, and a picture of the product in retail packaging were submitted with your letter. The subject merchandise is described as sweet potato hash browns (Item #ASR035). The product is said to contain approximately 33 percent sweet potato, 32 percent potato, 8 percent frying oil, 7 percent carrot, 6 percent onion, 5 percent potato flakes, 5 percent dried potato, 4 percent rice flour and trace amounts of salt, vegetable oil (rape), citrus fibre, spices (black pepper, chipotle chili powder), concentrate (paprika, carrot) and onion powder. The production process begins with dicing, mixing, and forming the raw ingredients, which are fried and frozen. The product will be imported into the United States frozen, in retail packaging. In your letter, you proposed classification for the product under subheading 2008.99.9190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruits, nuts, and other edible parts of plants, otherwise prepared or preserved . . . other . . . other. Based on the product ingredients, composition and method of production, the sweet potato hash browns will be classified elsewhere.

CBP rationale

The applicable subheading for “sweet potato hash browns” (Item #ASR035) will be 2106.90.9995, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other…frozen.

Full text

N329823 January 9, 2023 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Nicholas D'Andrea Mallory Alexander Int'l Logistics (NY) LLC 777 Sunrise Highway Lynbrook, NY  11563 RE: The tariff classification of sweet potato hash browns from the Netherlands Dear Mr. D'Andrea: In your letter dated December 12, 2022, you requested a tariff classification ruling on behalf of your client, National Food Trading Corp., NJ. Ingredients breakdowns, a manufacturing flowchart, and a picture of the product in retail packaging were submitted with your letter. The subject merchandise is described as sweet potato hash browns (Item #ASR035). The product is said to contain approximately 33 percent sweet potato, 32 percent potato, 8 percent frying oil, 7 percent carrot, 6 percent onion, 5 percent potato flakes, 5 percent dried potato, 4 percent rice flour and trace amounts of salt, vegetable oil (rape), citrus fibre, spices (black pepper, chipotle chili powder), concentrate (paprika, carrot) and onion powder.  The production process begins with dicing, mixing, and forming the raw ingredients, which are fried and frozen.  The product will be imported into the United States frozen, in retail packaging. In your letter, you proposed classification for the product under subheading 2008.99.9190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruits, nuts, and other edible parts of plants, otherwise prepared or preserved . . . other . . . other.  Based on the product ingredients, composition and method of production, the sweet potato hash browns will be classified elsewhere. The applicable subheading for “sweet potato hash browns” (Item #ASR035) will be 2106.90.9995, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other…frozen.  The general rate of duty will be 6.4 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 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 Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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