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 a snack product from Mexico
Dear Mr. Peterson:
In your letter dated May 12, 1993, on behalf of Sabritas, a
Division of Frito-Lay, Inc., Dallas, TX, you requested a tariff
classification ruling.
Samples accompanied your letter, were examined and disposed of.
"Munchos" is a snack food called a "potato crisp," presented in the form of
thin, light, curled discs, similar in appearance to conventional potato
chips. The difference being the ingredient composition and method of
manufacture. Munchos are made from a batter composed of 64.6 percent
potato flakes, 25.4 percent corn meal, 8.1 percent potato starch, 1.1
percent yeast, and .5 percent salt. This batter is formed into sheets,
from which are cut 2-inch diameter discs, or "pellets." These pellets are
dried to remove excess moisture, and then fried in oil. Frying causes the
discs to expand, and curl into a shape resembling fried potato chips. The
fried product is salted, excess oil is removed, and the finished snack is
packed in foil bags for retail sale.
The applicable subheading for the "Munchos" snack food will be
1905.90.9030, Harmonized Tariff Schedule of the United States (HTS), which
provides for bread, pastry, cakes, biscuits and other bakers' wares...
other...corn chips and similar crisp savory snack foods. 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