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NY 886129




June 9, 1993

CLA-2-19:S:N:N7:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.9030

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

RE: The tariff classification of a snack product from Mexico

Dear Mr. Peterson:

In your letter dated May 12, 1993, on behalf of Sabritas, a Division of Frito-Lay, Inc., Dallas, TX, you requested a tariff classification ruling.

Samples accompanied your letter, were examined and disposed of. "Munchos" is a snack food called a "potato crisp," presented in the form of thin, light, curled discs, similar in appearance to conventional potato chips. The difference being the ingredient composition and method of manufacture. Munchos are made from a batter composed of 64.6 percent potato flakes, 25.4 percent corn meal, 8.1 percent potato starch, 1.1 percent yeast, and .5 percent salt. This batter is formed into sheets, from which are cut 2-inch diameter discs, or "pellets." These pellets are dried to remove excess moisture, and then fried in oil. Frying causes the discs to expand, and curl into a shape resembling fried potato chips. The fried product is salted, excess oil is removed, and the finished snack is packed in foil bags for retail sale.

The applicable subheading for the "Munchos" snack food will be 1905.90.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares... other...corn chips and similar crisp savory snack foods. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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