Frozen french fries and other par-fried or fully cooked frozen potato products classify under 200410 within heading 2004, because they have been prepared (cut, blanched, and/or fried) before freezing. Plain frozen raw potato pieces that have not been further prepared would fall under the heading for frozen vegetables in their natural state.

The two headings cover the same range of vegetables (excluding tomatoes, mushrooms, and truffles) but are divided strictly by whether the product is frozen (2004) or not frozen (2005). The state of the product at the time of importation determines which heading applies; a product that is chilled but not frozen would fall under 2005.