CLA-2 CO:R:C:G 087386 SLR
Mr. Lothar Bachem
President
Stockmeyer, Inc.
404 Clifton Avenue
Clifton, NJ 07011
RE: Modification of Headquarters Ruling Letters 085292 and
087152 of September 25, 1989, and May 18, 1990,
respectively; "Alma Cocktail Snacks" from West Germany
Dear Mr. Bachem:
This ruling is in response to your letter of May 29, 1990,
requesting the reconsideration of Headquarters Ruling Letter
(HRL) 087152 of May 18, 1990. Illustrations of the subject
products were submitted for our examination.
FACTS:
The facts are as stated in HRL 087152 and are not in
dispute. Headquarters in HRL 085292 classified the "Alma
Cocktail Snacks" (a cracker and pretzel mix) in subheading
1905.90.9030, HTSUSA, the provision for corn chips and similar
crisp savory snack foods. That ruling was later modified in
HRL 087152 to correct an error regarding the applicable rate of
duty for subheading 1905.90.9030.
In your letter, you maintain that the subject snacks are
more properly classifiable in subheading 1905.90.1060, HTSUSA, as
similar baked products.
ISSUE:
Are the "Alma Cocktail Snacks" classifiable as "crisp savory
snack foods" in subheading 1905.90.9030, HTSUSA, or as "similar
baked products" in subheading 1905.90.1060, HTSUSA?
-2-
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Heading 1905 provides, in pertinent part, for biscuits and
other bakers' wares. The Explanatory Notes represent the
official interpretation of the tariff at the international level.
The Explanatory Note to Heading 1905 indicates that this heading
covers, among other products, pretzels and biscuits. The term
"biscuit" as used in the tariff refers to both the cookie, its
sweetened form, and the cracker, its unsweetened form.
It is our determination that the crackers of the "Alma
Cocktail Snacks" are more analogous to biscuits than to crisp
savory snack foods.
As for the pretzels, the Explanatory Note to heading 1905
provides for a definition of "pretzels" apart from that which is
provided for crisp savory snack foods. Consequently, the
pretzels are not classifiable in subheading 1905.90.9030,
HTSUSA, but are more properly classifiable as similar baked
products in subheading 1905.90.1060, HTSUSA.
HOLDING:
The "Alma Cocktail Snacks" are classifiable as similar baked
products of subheading 1905.90.1060, HTSUSA, free of duty.
HRLs 085292 and 087152 are modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division