2005.20.00 - Potatoes

This HTS classification, 2005.20.00, specifically covers potatoes that have been prepared or preserved by methods other than through vinegar or acetic acid, and are not frozen. This category falls under the broader Chapter 20, which deals with various preparations of vegetables, fruits, and other plant parts. Importantly, this heading excludes products preserved by sugar, which are classified under heading 2006.

Within the 'Other vegetables prepared or preserved otherwise than by vinegar or acetic acid' level, this category for potatoes is distinct from sibling categories such as homogenized vegetables (2005.10.00.00), peas (2005.40.00.00), beans (Vigna spp., Phaseolus spp.), and asparagus (2005.60.00.00). While all fall under the umbrella of prepared vegetables, the critical distinguishing factor here is the raw material: potatoes.

This heading is further subdivided to provide more granular classification for different forms of prepared potatoes. The subcategories include potato chips (2005.20.00.20), which are typically thinly sliced and fried or baked; potato granules (2005.20.00.40), which are dehydrated and ground potato products; and a residual "Other" category (2005.20.00.70) for any prepared potato products not specifically enumerated in the preceding subheadings. These subcategories allow for precise duty assessment based on the specific processing and form of the potato product.