Potato flour and meal are produced by drying and grinding whole potatoes, retaining fiber, protein, and other components. Potato starch is the isolated carbohydrate extracted from potatoes and is classified in a separate chapter covering starches. The key test is whether the product is derived from the whole potato or from an extracted fraction.

Yes. Both flakes and granules — along with pellets — are classified together under subheading 110520, distinct from the flour and meal subheading (110510). The physical form (flake versus granule) does not create a separate tariff line within this heading.