0714.20 - Sweet potatoes:
Sub-classifications
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0714 2010 00
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0714 2020 00
Overview
This HTS category, 0714.20, specifically covers sweet potatoes. This includes sweet potatoes in all their forms: fresh, chilled, frozen, or dried. They can also be presented sliced or in pellet form. The classification applies regardless of whether they are raw or have undergone any initial processing, as long as they retain their fundamental identity as sweet potatoes.
Within Chapter 07, heading 0714 pertains to roots and tubers with high starch or inulin content. Sweet potatoes are distinguished from siblings like cassava (0714.10), yams (0714.30), taro (0714.40), and yautia (0714.50) by their specific botanical classification and characteristic taste and texture, despite sharing a similar high starch content. These distinctions are crucial for accurate import and export declarations.
The subcategories for sweet potatoes, 0714.20.10.00 and 0714.20.20.00, serve to further refine the classification based on their temperature status at the time of import or export. 0714.20.10.00 specifically designates frozen sweet potatoes, while 0714.20.20.00 encompasses all other forms, including fresh, chilled, dried, sliced, and pelletized sweet potatoes that are not frozen. This distinction is often relevant for trade statistics and potential duty rate variations.