0710.10.00.00 - Potatoes

This HTS category, 0710.10.00.00, specifically classifies potatoes that have been frozen. This includes potatoes that are raw and frozen, or those that have been precooked by steaming or boiling in water and subsequently frozen. The preparation method prior to freezing is key for classification within this heading.

It is important to distinguish this category from other frozen vegetables under heading 0710. Unlike leguminous vegetables (such as peas or beans) or sweet corn, this classification is exclusively for potatoes. Furthermore, it differs from the "Other vegetables" and "Mixtures of vegetables" categories, as it applies to a single commodity, potatoes, regardless of how they are prepared or presented post-freezing.

As a leaf node, this classification does not have further subdivisions. Therefore, the primary focus for accurate classification remains on identifying the product as potatoes and confirming that they have undergone a freezing process. This ensures correct duty assessment and compliance with import/export regulations.