HQ 0954758 - Reconsideration of New York Ruling Letter (NYRL) 886130, dated June 15, 1993, on the classification of taco shells and tostada shells under the Harmonized Tariff Schedule of the United States (HTSUS). - United States International Trade Commision Rulings

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HQ 954758
February 28,1994

CLA-2 CO:R:C:F 954758 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.9090

John M. Peterson, Esq.
Neville, Peterson & Williams
39 Broadway
New York, New York 10006

RE: Reconsideration of New York Ruling Letter (NYRL) 886130, dated June 15, 1993, on the classification of taco shells and tostada shells under the Harmonized Tariff Schedule of the United States (HTSUS).

Dear Mr. Peterson:

Your letter of August 3, 1993, concerns the classification of taco shells and tostada shells from Mexico; the subject of NYRL 886130, dated June 15, 1993.

FACTS:

The taco shells and tostada shells are said to be made by mixing such flours as corn, wheat, or soybean, with corn, or partially hydrogenated soybean or cotton seed oils, water and a preservative into a dough; the dough is then rolled into thin sheets; next circular discs are cut from the sheets and baked in the oven. The baked soft discs (tortillas) are then molded into the appropriate shape and then fried in vegetable oil, and baked again; the result is a finished, crisp product which is packaged for restaurant use.

The taco shells are said to be a popular Mexican food, when such ingredients as ground or shredded meat, cheese, lettuce, a sauce and other condiments are added. Taco shells are tortillas which have been molded to shape. Tostadas are similar to tacos in composition but are of a larger size.

ISSUE:

Whether tacos and tostada shells are classifiable under the provision for other bread, pastry, cakes, biscuits and similar baked products in subheading 1905.90.10, HTSUS, or other bakers' wares of 1905.90.90, HTSUS. - 2 -

LAW & ANALYSIS:

It is contended that tacos and tostada shells are forms of bread and therefore classifiable in subheading 1905.90.10, HTSUS. Random House New College Dictionary is cited for the source of the definitions the products: taco- "a tortilla folded into a turnover or roll with a filling, usually fried." - tortilla is said to be "a round, flat unleavened bread made from corn meal." Also it is claimed similar baked articles have been administra- tively classified in 1905.90.10; and that the "basket" provision of 1909.90.90 covers other bakers' wares, such as wafers, empty pharmaceutical capsules, rice paper and similar products; products which are totally different from the ones in issue.

Although tortillas may be recognized as a form of bread, tostada and taco shells are different from tortillas, in that they are further processed, through shaping and frying, to make specific products for specific uses; so that while they may be made from a form of bread, they are not bread. Also tostadas and tacos can not be considered a form of crackers or unleavened bread; they are different products entirely. In fact, tostada and taco shells are more closely allied to the corn chips and similar crisp savory snack foods listed in the tariff under 1905.90.90.

HOLDING:

Tostada shells and taco shells are classified as other bakers' wares in subheading 1905.90.9090, HTSUS. Products of Mexico classifiable in 1905.90.9090 are free of duty.

NYRL 886130 is affirmed.

Sincerely,

John Durant, Director

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