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HQ 082009


October 23, 1989

CLA-2:CO:R:C:G 082009 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 2005.20.00; 1901.90.90

Mr. Alfonso Diaz
Commercial Office of Spain
405 Lexington Avenue
New York, NY 10174

RE: Snack Pellets from Spain

Dear Mr. Diaz:

This is in reference to your letter of January 28, 1988, requesting the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of snack pellets from Spain produced by the Leng D'or company.

FACTS:

The imported products are apparently made from a paste composed primarily of either- wheat flour and potato starch; potato flour and potato starch; potato solids and wheat, corn, or rye flour; or potato granules, potato starch, and rye flour. The actual quantity of each ingredient was not provided. From this paste is extruded, stamped, or otherwise formed into various shapes- wheels, stars, twists, squares, sticks, grilles, and "radiators"- which are then dried. After importation, the shapes are to be fried in oil for approximately 15 seconds, during which time they expand to several times their original size. The fried, enlarged products are sold and to be eaten as a snack food.

ISSUE:

What is the proper classification of the snack items from Spain under the HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 2005, HTSUSA, provides for other vegetables prepared otherwise than by vinegar or acetic acid, not frozen: potatoes; other. The Explanatory Notes constitute the official interpretation of the tariff at the international level. Note 3 to chapter 20 states that heading 2005, HTSUSA, includes potato flour, meal, or flakes prepared by processes other than those specified in Chapters 7 or 11. This would include articles based on potato flour. The examination of the Explanatory Notes to this chapter reveal that subheading 2005.20, HTSUSA, is fairly broad, and includes products not readily identifiable or used as the vegetable. Examples discussed in the notes include: dumpling products, and dried rectangular tablets made from potato flour, salt, and sodium glutamate, intended to be deep fried and consumed as "chips".

Although the actual ingredients breakdown was not provided, it would appear that all but three of the nine pellet shapes are composed primarily of potato flour, potato solids, or potato granules. They are identified as "potato" products in the accompanying literature ("potato" sticks, twists, radiators, wheels, stars, tasters), and are prepared in the same manner as the "rectangular tablets" exemplar in the Explanatory Notes for heading 2005, HTSUSA. The six pellet shapes noted above are properly classified within this heading.

The remaining three pellets (grilles, ham charris, and squares) are based on wheat flour and potato starch. Heading 1901, HTSUSA, provides for food preparations of flour, meal, or starch. The Explanatory Notes to this subheading provide for "solid forms" and "intermediate preparations for the food industry". The remaining pellets conform to the requirements of the Notes to this heading.

HOLDING:

The merchandise at issue is classifiable under GRI 1. The potato-based pellets are classifiable under subheading 2005.20.00, HTSUSA, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen: potatoes, other. The rate of duty is 10 percent ad valorem. The non potato-based pellets are classifiable in subheading 1901.90.9095, HTSUSA, which provides for food preparations of flour, meal, or starch. The rate of duty is also 10 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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