CLA-2:CO:R:C:G 083132 SER
Mr. Julio Fernandez
Europa Service, Inc.
Box 9114
Bayamon, Puerto Rico 00621-8039
RE: Snack Foods
Dear Mr. Fernandez:
This is in reference to your letter of August 2, 1988,
requesting the tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of snack foods
from Spain. No samples were submitted.
FACTS:
The merchandise at issue consists of four snack items of
varying shapes- wheels, squares, stars and a ham charris (the
shape of a ham charris is nomenclature provided by the inquirer).
They are made from a paste composed primarily of either potato
starch and wheat flour; potato solids and wheat and rye flour; or
potato granules, potato starch, and rye flour.
ISSUE:
What is the proper classification of the snack foods 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.
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
-2-
on potato flour. The examination of the Explanatory Notes to
Chapter 20 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".
Two of the shapes of the merchandise at issue-- the ham
charris and the stars-- are vegetable (potato) based, and both of
these items appear to be prepared in the same manner as the
"rectangular tablets" exemplar in the Explanatory Notes for
heading 2005, HTSUSA. Thus, they are properly classified within
this heading.
The remaining two shapes-- the wheels and the squares--
appear to be based on wheat flour and potato starch. Heading
1901, HTSUSA, provides for food preparations of flour, meal, or
starch. The remaining shapes conform to the requirements of the
Notes to this heading.
HOLDING:
The merchandise at issue is classifiable under GRI 1. The
potato-based snack foods 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 snack items 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