CLA-2-19:S:N:N7:228
Mr. John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, NY 10006
RE: The tariff classification of taco shells and tostada shells
from Mexico
Dear Mr. Peterson:
In your letter dated May 12, 1993, on behalf of the Sabritas
Division of Frito-Lay, Inc., Dallas, TX, you requested a tariff
classification ruling.
Samples accompanied your letter, were examined and disposed of. The
products, taco shells and tostada shells, form the basis of two popular
Mexican food dishes. Both are made from the same ingredients - corn flour,
soybean flour, water, and vegetable oil. Tostada shells are in the form
of crisp, circular discs, approximately 5-3/4 inches in diameter; the taco
shells are crisp products made by molding this disc into a semi-circular
shape. The shells are made by, first, mixing the flour and water together
to form a dough. The dough is rolled into sheets (presumably, discs are
cut from these sheets), placed in an oven and baked, resulting in soft,
corn tortillas (flat, round, unleavened bread). The baked tortillas are
fried (in the case of the taco shells, molded to shape and fried), and
baked again, resulting in finished, crisp, products. The taco shells and
tostada shells are packed in institutional units, and sold to Mexican food
restaurants.
The applicable subheading for the taco shells and tostada shells will
be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTS),
which provides for bread, pastry, cakes, biscuits and other bakers'
wares...other...other...other. 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
New York Seaport