The tariff classification of taco shells and tostada shellsfrom Mexico

NY 886130 June 15, 1993 CLA-2-19:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 1905.90.9090 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