2004.10 - Potatoes:

This HTS classification, 2004.10, specifically addresses potatoes that have been prepared or preserved in a manner other than through pickling with vinegar or acetic acid, and which have been frozen. This category encompasses a broad range of frozen potato preparations, excluding those preserved in brine or a vinegar solution or those intended for immediate consumption and packaged as such, which would fall under different headings.

Within Chapter 20, which deals with preparations of vegetables, fruit, and other plant parts, heading 2004 covers foodstuffs that are either frozen or preserved otherwise than by vinegar or acetic acid. While heading 2004.90 covers "Other vegetables and mixtures of vegetables," this specific subdivision, 2004.10, isolates potatoes for distinct classification, acknowledging their widespread use and varied forms in processed food products.

The subcategories under 2004.10 further refine the classification based on potato variety and specific preparation. 2004.10.40.00 specifically enumerates "Yellow (Solano) potatoes," indicating a focus on particular types of potatoes. The broader category 2004.10.80, "Other," serves as a catch-all for all other frozen potato preparations not specifically listed, ensuring comprehensive coverage for all eligible products.