HQ 085292: Pretzels and Crackers

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.

                         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