HQ 954758: Reconsideration of New York Ruling Letter (NYRL) 886130, dated June 15, 1993, on the classification of taco shells and tostada shells under the Harmonized Tariff Schedule of the United States (HTSUS).

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

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                              HQ 954758
                              February  28,1994

CLA-2  CO:R:C:F 954758 JGH

CATEGORY: Classification

TARIFF NO.:  1905.90.9090

John M. Peterson, Esq.
Neville, Peterson & Williams
39 Broadway
New York, New York  10006

RE:  Reconsideration of New York Ruling Letter (NYRL) 886130,
     dated June 15, 1993, on the classification of taco shells
     and tostada shells under the Harmonized Tariff Schedule of
     the United States (HTSUS).

Dear Mr. Peterson:

     Your letter of August 3, 1993, concerns the classification
of taco shells and tostada shells from Mexico; the subject of
NYRL 886130, dated June 15, 1993.

FACTS:

     The taco shells and tostada shells are said to be made by
mixing such flours as corn, wheat, or soybean, with corn, or
partially hydrogenated soybean or cotton seed oils, water and a
preservative into a dough; the dough is then rolled into thin
sheets; next circular discs are cut from the sheets and baked in
the oven.  The baked soft discs (tortillas) are then molded into
the appropriate shape and then fried in vegetable oil, and baked
again; the result is a finished, crisp product which is packaged
for restaurant use.

     The taco shells are said to be a popular Mexican food, when
such ingredients as ground or shredded meat, cheese, lettuce, a
sauce and other condiments are added.  Taco shells are tortillas
which have been molded to shape.  Tostadas are similar to tacos
in composition but are of a larger size.

ISSUE:

     Whether tacos and tostada shells are classifiable under the
provision for other bread, pastry, cakes, biscuits and similar
baked products in subheading 1905.90.10, HTSUS, or other bakers'
wares of 1905.90.90, HTSUS.   - 2 -

LAW & ANALYSIS:

     It is contended that tacos and tostada shells are forms of
bread and therefore classifiable in subheading 1905.90.10, HTSUS.
Random House New College Dictionary is cited for the source of
the definitions the products: taco- "a tortilla folded into a
turnover or roll with a filling, usually fried."  - tortilla is
said to be "a round, flat unleavened bread made from corn meal."
Also it is claimed similar baked articles have been administra-
tively classified in 1905.90.10; and that the "basket" provision
of 1909.90.90 covers other bakers' wares, such as wafers, empty
pharmaceutical capsules, rice paper and similar products;
products which are totally different from the ones in issue.

     Although tortillas may be recognized as a form of bread,
tostada and taco shells are different from tortillas, in that
they are further processed, through shaping and frying, to make
specific products for specific uses; so that while they may be
made from a form of bread, they are not bread.  Also tostadas and
tacos can not be considered a form of crackers or unleavened
bread; they are different products entirely.  In fact, tostada
and taco shells are more closely allied to the corn chips and
similar crisp savory snack foods listed in the tariff under
1905.90.90.

HOLDING:

     Tostada shells and taco shells are classified as other
bakers' wares in subheading 1905.90.9090, HTSUS.  Products of
Mexico classifiable in 1905.90.9090 are free of duty.

     NYRL 886130 is affirmed.

                              Sincerely,




                              John Durant, Director