CLA-2:CO:R:C:G 082009 SER
Mr. Alfonso Diaz
Commercial Office of Spain
405 Lexington Avenue
New York, NY 10174
RE: Snack Pellets from Spain
Dear Mr. Diaz:
This is in reference to your letter of January 28, 1988,
requesting the tariff classification, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of snack
pellets from Spain produced by the Leng D'or company.
FACTS:
The imported products are apparently made from a paste
composed primarily of either- wheat flour and potato starch;
potato flour and potato starch; potato solids and wheat, corn, or
rye flour; or potato granules, potato starch, and rye flour. The
actual quantity of each ingredient was not provided. From this
paste is extruded, stamped, or otherwise formed into various
shapes- wheels, stars, twists, squares, sticks, grilles, and
"radiators"- which are then dried. After importation, the shapes
are to be fried in oil for approximately 15 seconds, during which
time they expand to several times their original size. The
fried, enlarged products are sold and to be eaten as a snack
food.
ISSUE:
What is the proper classification of the snack items from
Spain under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
-2-
Heading 2005, HTSUSA, provides for other vegetables prepared
otherwise than by vinegar or acetic acid, not frozen: potatoes;
other. The Explanatory Notes constitute the official
interpretation of the tariff at the international level. Note 3
to chapter 20 states that heading 2005, HTSUSA, includes potato
flour, meal, or flakes prepared by processes other than those
specified in Chapters 7 or 11. This would include articles based
on potato flour. The examination of the Explanatory Notes to
this chapter reveal that subheading 2005.20, HTSUSA, is fairly
broad, and includes products not readily identifiable or used as
the vegetable. Examples discussed in the notes include: dumpling
products, and dried rectangular tablets made from potato flour,
salt, and sodium glutamate, intended to be deep fried and
consumed as "chips".
Although the actual ingredients breakdown was not provided,
it would appear that all but three of the nine pellet shapes are
composed primarily of potato flour, potato solids, or potato
granules. They are identified as "potato" products in the
accompanying literature ("potato" sticks, twists, radiators,
wheels, stars, tasters), and are prepared in the same manner as
the "rectangular tablets" exemplar in the Explanatory Notes for
heading 2005, HTSUSA. The six pellet shapes noted above are
properly classified within this heading.
The remaining three pellets (grilles, ham charris, and
squares) are based on wheat flour and potato starch. Heading
1901, HTSUSA, provides for food preparations of flour, meal, or
starch. The Explanatory Notes to this subheading provide for
"solid forms" and "intermediate preparations for the food
industry". The remaining pellets conform to the requirements of
the Notes to this heading.
HOLDING:
The merchandise at issue is classifiable under GRI 1. The
potato-based pellets are classifiable under subheading
2005.20.00, HTSUSA, which provides for other vegetables prepared
or preserved otherwise than by vinegar or acetic acid, not
frozen: potatoes, other. The rate of duty is 10 percent ad
valorem. The non potato-based pellets are classifiable in
subheading 1901.90.9095, HTSUSA, which provides for food
preparations of flour, meal, or starch. The rate of duty is also
10 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division