Harmonized Tariff Schedule of the United States · HTS code · HS 2004.10

2004.10.40

2004.10.40: Other vegetables prepared or preserved otherwise than: potatoes, yellow (Solano) potatoes

Frozen prepared potatoes (fries)

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:
  2. 2004.10 Potatoes:
  3. 2004.10.40 Yellow (Solano) potatoes

What you pay

Importing into USA

Customs duty 6.4% standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
    Applies to goods from
    China
    In force
    from 1 September 2019
    Legal act
    HTSUS 9903.88.15

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—6.4%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus35%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Same subheading in other tariffs

2004.10 Other vegetables prepared or preserved otherwise than: potatoes

UK 6% – 16% Third-country duty 3 tariff lines · average 12% EU 14.4% – 17.6% Third-country duty 3 tariff lines · average 16% · 1× specific or compound duty Türkiye 7.6% – 39% Third-country duty 4 tariff lines · average 18.4% Canada 6% General (MFN) 1 tariff line Mexico 20% General (MFN) 1 tariff line Brazil 12.6% General (MFN) 1 tariff line Argentina 12.6% General (MFN) 2 tariff lines Peru 6% General (MFN) 1 tariff line New Zealand 5% General (MFN) 1 tariff line Japan 8.5% – 13.6% General (MFN) 3 tariff lines · average 10.4% Taiwan 12.5% – 18% General (MFN) 3 tariff lines · average 14.3% GCC 5% General (MFN) 1 tariff line Switzerland specific or compound duty General (MFN) 8 tariff lines Norway specific or compound duty General (MFN) 3 tariff lines North Macedonia 20% General (MFN) 3 tariff lines Nigeria 35% General (MFN) 1 tariff line

USA lines: 2004.10

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N282634 U.S. CBP 17 February 2017 · 2004.10.80.40

    The tariff classification of frozen prepared potatoes from United Kingdom

  • 600012697 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

    Steak cut chips Ingredients: potato 96% and sunflower oil The chips are pre fried and then frozen Packaging: plastic bag

  • 600012705 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

    French fries Ingredients: potato (92%), sunflower oil (4%), Modified Potato Starch, Rice Flour, Pea Fibre, Salt, Dextrin, Dextrose, Maltodextrin, Curcuma Powder This product is Pre fried and then frozen in bags for retail sale.

  • 600012706 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

    French fries Ingredients: Potato (91%), Sunflower Oil, Modified Potato Starch, Rice Flour, Dextrin, Salt, Raising Agents: Diphosphates, Sodium Carbonates; Dextrose, Maltodextrin, Paprika Extract, Curcuma Powder, Thickener: Xanthan Gum. Frozen French Fries Pre Fried and then Frozen for retail sale…

  • 600012707 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

    Crinkle Fries 1.5kg Ingredients: Potato (96%), Sunflower Oil. Frozen Fries that are pre fried and then frozen. Packed in plastic bags for retail sale

11 rulings in total for this code

Legal notes

Notes

1. This chapter does not cover:

  1. (a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

  2. (b) vegetable fats and oils (Chapter 15);

  3. (c) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

  4. (d) bakers' wares and other products of heading 1905; or

  5. (e) homogenised composite food preparations of heading 2104.

2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).

3. Headings 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).

4. Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.

5. For the purposes of heading 2007, the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

6. For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.

Chapter notes: Chapter 20 →

In the Harmonized Tariff Schedule of the United States, 2004.10.40 is one of 2 lines under subheading 2004.10, other vegetables prepared or preserved otherwise than: potatoes.

The general duty is 6.4%, and quantities are declared in kg.

For the same subheading, the UK duty is 6%–16%, the EU duty is 14.4%–17.6%, the Türkiye duty is 7.6%–39%, the Canada duty is 6%, the Mexico duty is 20%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 8.5%–13.6%, the Taiwan duty is 12.5%–18%, the GCC duty is 5%, the North Macedonia duty is 20% and the Nigeria duty is 35%.

The United States imported goods of subheading 2004.10 worth US$2.3bn in 2024; the largest supplier was Canada.

Questions and answers

What is the USA import duty for HTS code 2004.10.40?

The general duty in the Harmonized Tariff Schedule of the United States is 6.4%; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 2004.10.40 under US trade agreements?

Yes. The Special column reads “Free (A, AU, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 2004.10 as a whole, the largest supplier in 2024 was Canada (US$1.8bn), followed by Belgium.

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Typical products

Everyday names, not part of the legal text.