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Heading 1105 : Flour, meal, powder, flakes, granules and pellets of potatoes.
This heading applies to dried potatoes presented as flour, meal, powder, flakes, granules or pellets. The flour, powder, flakes and granules of the heading may be obtained by steam-cooking and mashing fresh potatoes and subsequent drying of the resulting mash either to a flour, powder or granules or to thin sheets which are cut into small flakes. The pellets of the heading are usually obtained by agglomeration of flour, meal, powder or pieces of potato.
Products of this heading may be improved by the addition of very small amounts of anti- oxidants, emulsifiers or vitamins.
However, the heading excludes products to which other substances have been added so that they take on the characteristics of potato preparations.The heading also excludes : (a) Potatoes which have been simply dried, dehydrated or evaporated, without further processing (heading 07.12). (b) Potato starch (heading 11.08). (c) Tapioca substitutes prepared from potato starch (heading 19.03).
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clhs@clhs.co.kr 
070-4214-8300