Modification of Headquarters Ruling Letters 085292 and 087152 of September 25, 1989, and May 18, 1990, respectively; "Alma Cocktail Snacks" from West Germany
Issued July 13, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1905.90.1060
Headings: 1905
GRI rules applied: GRI 1
Product description
The facts are as stated in HRL 087152 and are not in dispute. Headquarters in HRL 085292 classified the "Alma Cocktail Snacks" (a cracker and pretzel mix) in subheading 1905.90.9030, HTSUSA, the provision for corn chips and similar crisp savory snack foods. That ruling was later modified in HRL 087152 to correct an error regarding the applicable rate of duty for subheading 1905.90.9030. In your letter, you maintain that the subject snacks are more properly classifiable in subheading 1905.90.1060, HTSUSA, as similar baked products.
CBP rationale
Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. Heading 1905 provides, in pertinent part, for biscuits and other bakers' wares. The Explanatory Notes represent the official interpretation of the tariff at the international level. The Explanatory Note to Heading 1905 indicates that this heading covers, among other products, pretzels and biscuits. The term "biscuit" as used in the tariff refers to both the cookie, its sweetened form, and the cracker, its unsweetened form. It is our determination that the crackers of the "Alma Cocktail Snacks" are more analogous to biscuits than to crisp savory snack foods. As for the pretzels, the Explanatory Note to heading 1905 provides for a definition of "pretzels" apart from that which is provided for crisp savory snack foods. Consequently, the pretzels are not classifiable in subheading 1905.90.9030, HTSUSA, but are more properly classifiable as similar baked products in subheading 1905.90.1060, HTSUSA.
Full text
HQ 087386 July 13, 1990 CLA-2 CO:R:C:G 087386 SLR CATEGORY: Classification TARIFF NO.: 1905.90.1060 Mr. Lothar Bachem President Stockmeyer, Inc. 404 Clifton Avenue Clifton, NJ 07011 RE: Modification of Headquarters Ruling Letters 085292 and 087152 of September 25, 1989, and May 18, 1990, respectively; "Alma Cocktail Snacks" from West Germany Dear Mr. Bachem: This ruling is in response to your letter of May 29, 1990, requesting the reconsideration of Headquarters Ruling Letter (HRL) 087152 of May 18, 1990. Illustrations of the subject products were submitted for our examination. FACTS: The facts are as stated in HRL 087152 and are not in dispute. Headquarters in HRL 085292 classified the "Alma Cocktail Snacks" (a cracker and pretzel mix) in subheading 1905.90.9030, HTSUSA, the provision for corn chips and similar crisp savory snack foods. That ruling was later modified in HRL 087152 to correct an error regarding the applicable rate of duty for subheading 1905.90.9030. In your letter, you maintain that the subject snacks are more properly classifiable in subheading 1905.90.1060, HTSUSA, as similar baked products. ISSUE: Are the "Alma Cocktail Snacks" classifiable as "crisp savory snack foods" in subheading 1905.90.9030, HTSUSA, or as "similar baked products" in subheading 1905.90.1060, HTSUSA? -2- LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. Heading 1905 provides, in pertinent part, for biscuits and other bakers' wares. The Explanatory Notes represent the official interpretation of the tariff at the international level. The Explanatory Note to Heading 1905 indicates that this heading covers, among other products, pretzels and biscuits. The term "biscuit" as used in the tariff refers to both the cookie, its sweetened form, and the cracker, its unsweetened form. It is our determination that the crackers of the "Alma Cocktail Snacks" are more analogous to biscuits than to crisp savory snack foods. As for the pretzels, the Explanatory Note to heading 1905 provides for a definition of "pretzels" apart from that which is provided for crisp savory snack foods. Consequently, the pretzels are not classifiable in subheading 1905.90.9030, HTSUSA, but are more properly classifiable as similar baked products in subheading 1905.90.1060, HTSUSA. HOLDING: The "Alma Cocktail Snacks" are classifiable as similar baked products of subheading 1905.90.1060, HTSUSA, free of duty. HRLs 085292 and 087152 are modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division
Ruling history
More rulings on the same tariff codes
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The tariff classification of rice crackers from Taiwan orHong Kong
Importation of "japanese style" peanuts from Mexico
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The tariff classification of cakes and waffles from Belgium
The tariff classification of rice crackers from Thailand orJapan
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