H335912

H335912 July 30, 2025 OT:RR:CTF:FTM H335912 TSM CATEGORY: Classification; Marking TARIFF NO.: 2005.20.00 Sheri G. Lawson Willson International Inc 160 Wales Avenue, Suite 100 Tonawanda, NY 14150 RE: Tariff Classification; Country of Origin Marking; USMCA Eligibility; Certain Potato Preparation Dear Ms. Lawson: This letter is in response to your request, on behalf of InnoFoods Inc. (“Requestor” or “IFI”), dated October 30, 2023, for a binding ruling regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”), country of origin marking, and eligibility for preferential tariff treatment under the United States-Mexico-Canada Agreement (“USMCA”) of a certain potato preparation. FACTS: The product at issue is Just Real Spuds (“JRS”), which is described as dried potato flakes that are yellowish in color and somewhat coarse granular. JRS is said to contain agglomerated potato flakes and sea salt of U.S. origin, and butter powder of Canadian origin. Approximately 27 percent of the product passes through a sieve with an aperture of 1.25 mm. Instructions on the product label direct the consumer to boil water and unsalted butter, remove from heat, stir in the potatoes, let it stand for one minute, and add milk while continuing to stir until the desired consistency is achieved. JRS will be manufactured in Canada and is said to be prepared by removing the materials from storage, weighing the raw ingredients following the recipe, mixing all of the dry ingredients and ensuring they are blended thoroughly, depositing the mixed ingredients into a holding container, and bulk packaging the product followed by transfer to storage at the primary warehouse. Following the receiving, storage, and shipping program, JRS will be packaged into retail pouches and packed into cartons, and subsequently imported in an ambient condition into the United States. ISSUES: What is the tariff classification of the JRS product? What is the country of origin of the JRS product for marking purposes? Is the JRS product eligible for preferential tariff treatment under USMCA? LAW AND ANALYSIS: Tariff Classification Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS provisions under consideration are as follows: 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared * * * 1105 Flour, meal, powder, flakes, granules and pellets of potatoes * * * 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 * * * Note 3 to Chapter 7 provides as follows: Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than: (a) Dried leguminous vegetables, shelled (heading 0713); (b) Sweet corn in the forms specified in headings 1102 to 1104; (c) Flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105); (d) Flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106). * * * Note 1 to Chapter 11 provides as follows: This chapter does not cover: (a) Roasted malt put up as coffee substitutes (heading 0901 or 2101); (b) Prepared flours, groats, meals or starches of heading 1901; (c) Corn flakes or other products of heading 1904; (d) Vegetables, prepared or preserved, of heading 2001, 2004 or 2005; (e) Pharmaceutical products (chapter 30); or (f) Starches having the character of perfumery, cosmetic or toilet preparations (chapter 33). * * * Note 1 to Chapter 20 provides as follows: This chapter does not cover: (a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in chapter 7, 8 or 11; (b) Vegetable fats and oils (Chapter 15); (c) Food preparations containing more than 20 percent by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (chapter 16); (d) Bakers’ wares and other products of heading 1905; or (e) Homogenized composite food preparations of heading 2104. * * * Note 3 to Chapter 20 provides as follows: Heading 2001, 2004 and 2005 cover, as the case may be, only those products of chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of chapter 8), which have been prepared or preserved by processes other than those referred to in note 1(a). * * * EN 3 to Chapter 7 provides in relevant part: Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than: (a) dried leguminous vegetables, shelled (heading 07.13); (b) sweet corn in the forms specified in headings 11.02 to 11.04; (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); (d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06). * * * General EN to Chapter 7 provides in relevant part: Vegetables not presented in a state covered by any heading of this Chapter are classified in Chapter 11 or Section IV. For example, flour, meal and powder of dried leguminous vegetables and flour, meal, powder, flakes, granules and pellets of potatoes are classified in Chapter 11, and vegetables prepared or preserved by any process not provided for in this Chapter fall in Chapter20. * * * EN 07.12 provides as follows: This heading covers vegetables of headings 07.01 to 07.11 which have been dried (including dehydrated, evaporated or freeze-dried) i.e., with their natural water content removed by various processes. The principal kinds of vegetables treated in this way are potatoes, onions, mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.), truffles, carrots, cabbage and spinach. They are usually prepared in strips or slices, either of one variety or mixed (julienne). The heading also covers dried vegetables, broken or powdered, such as asparagus, cauliflower, parsley, chervil, onion, garlic, celery, generally used either as flavouring materials or in the preparation of soups. The heading excludes, inter alia: (a) Dried leguminous vegetables, shelled (heading 07.13). (b) Dried, crushed or ground fruits of the genus Capsicum or of the genus Pimenta (heading 09.04), potato flour, meal, powder, flakes, granules and pellets (heading 11.05), flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06). (c) Mixed condiments and mixed seasonings (heading 21.03). (d) Soup preparations based on dried vegetables (heading 21.04). * * * EN 1 to Chapter 11 provides as follows: This Chapter does not cover: (a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01); (b) Prepared flours, groats, meals or starches of heading 19.01; (c) Corn flakes or other products of heading 19.04; (d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05; (e) Pharmaceutical products (Chapter 30); or (f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). * * * EN to heading 1105 provides as follows: This heading applies to dried potatoes pres

Tariff Classification Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS provisions under consideration are as follows: 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared * * * 1105 Flour, meal, powder, flakes, granules and pellets of potatoes * * * 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 * * * Note 3 to Chapter 7 provides as follows: 

Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than: (a) Dried leguminous vegetables, shelled (heading 0713); (b) Sweet corn in the forms specified in headings 1102 to 1104; (c) Flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105); (d) Flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106). * * * Note 1 to Chapter 11 provides as follows: This chapter does not cover: (a) Roasted malt put up as coffee substitutes (heading 0901 or 2101)