CLA-2 CO:R:C:F 089552 SLR
John M. Peterson, Esq.
Neville, Peterson & Williams
39 Broadway
New York, NY 10006
RE: Reconsideration of HRL 087385 of January 2, 1991;
Meat and Cheese Filled Pastry Products from Canada.
Dear Mr. Peterson:
On January 2, 1991, this office, in Headquarters Ruling
Letter (HRL) 087385, classified certain meat and cheese filled
pastry products in subheading 1905.90.9090, HTSUSA. We have
found that determination to be in error.
FACTS:
The facts are as stated in HRL 087385.
ISSUE:
Whether Renkin & Yates Smith Corp. v. United States, 1 Cust.
Ct. 309, C.D. 73 (1938) and HRL 076065 of June 17, 1985, are
determinative of the classification of meat and cheese filled
pastries under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
LAW AND ANALYSIS:
Cases previously decided under the Tariff Act of 1930 and
the Tariff Schedules of the United States are instructive in
interpreting the Harmonized Tariff Schedule (HTS), particularly
where the nomenclature previously interpreted in those decisions
remains unchanged and no dissimilar interpretation is required by
the text of the HTS.
Renkin and HRL 076065 cannot be followed under the HTS.
For one, the nomenclature has changed. Unlike the previous
tariff schedules, the HTS provides eo nomine for pastries.
Secondly, the Explanatory Notes to heading 1905, HTSUSA, indicate
that the heading includes pastries filled with meat or cheese.
-2-
Application of the Customs Court's narrow interpretation of the
phrase "whether or not including chocolate, fruits, nuts, or
confectionery" in Renkin to pastry cases under the HTS would
produce an outcome dissimilar to that which is required by the
present tariff schedule.
HOLDING:
The meat and cheese pastries at issue are classifiable in
subheading 1905.90.1060, HTSUSA, which provides for bread,
pastry, cakes, biscuits and other bakers' wares, whether or not
containing cocoa; communion wafers, empty capsules of a kind
suitable for pharmaceutical use, sealing wafers, rice paper and
similar products: other: bread, pastry, cakes, biscuits and
similar baked products, and puddings, whether or not containing
chocolate, fruit, nuts or confectionery, other. Articles
classifiable under this subheading enter the U.S. free of duty.
HRL 087385 of January 2, 1991, is modified.
Sincerely,
John Durant, Director
Commercial Rulings Division