Pretzels and Crackers

HQ 085292 September 25, 1989 CLA-2:CO:R:C:G 085292 SER CATEGORY: Classification TARIFF NO.: 1905.90.9030 Ms. Karen De Hart Stockmeyer Inc. 404 Clifton Avenue Clifton, NJ 07011 RE: Pretzels and Crackers Dear Ms. De Hart: This is in reference to your letter of August 7, 1989, requesting the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of Alma Cocktail mix (pretzels and crackers). A sample from West Germany was submitted. FACTS: The merchandise at issue consists of round or rectangular flimsy, clear plastic trays with four or six compartments, each filled with a different type of cracker or pretzel. The trays themselves are sealed with a removable, printed, plastic film. When the seal is removed, the container becomes the serving tray for the snack items. An ingredients breakdown was not provided, although a list of ingredients appears on each package- wheat flour, vegetable fat, salt, whey powder, malt extract, poppy seeds, raising agents, sugar, soya flour, yeast, sesame seeds, spices and acidity regulators. ISSUE: What is the classification of the pretzel and cracker mix 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 1905, HTSUSA, provides for bread, pastry, cakes, biscuits and other baker's wares. The Explanatory Notes, which constitute the official interpretation of the tariff at the international level, to heading 1905, HTSUSA, directly mention pretzels and biscuits (i.e., crackers) as falling within this classification category. The only matter of some doubt is under which classification the crackers should be placed. One possibility is as "sweet biscuits", provided for in subheading 1905.30, HTSUSA. The Explanatory Notes describe sweet biscuits as "fine baker's ware", the ingredient content of which falls within certain limited ranges (i.e., maximum water and fat content, minimum flour, sugar and fat content). In contrast, "plain biscuits" are more austere. Such products contain "little or no sweetening matter but a relatively high proportion of fat". Customs position is that the "sweet biscuits", of subheading 1905.30, HTSUSA, are cookies and dessert types of products. The simpler crackers of the merchandise at issue fall under the subheading 1905.90, HTSUSA. HOLDING: The merchandise at issue is classifiable under subheading 1905.90.9030, HTSUSA, which provides for bread, pastry, cakes, biscuits and other baker's wares . . . and similar baked products, other. The rate of duty is free. Sincerely, John Durant, Director