Registry Detail

425

Ruling

22/02/2000 18:46:00

Where in ISIC would you classify this activity? Mexico does not see this as a bakery product.

[Jack Bailey; 8/23/99] I have checked various sources in trying to understand why Mexico would not consider this a bakery product. I found in the Britannica under the word "MATZO", a reference for food processing: Bakery Products - Flat Breads: Tortillas and Pita Bread are representative examples of flat breads. Matzo and Pita are classified to class 1541, therefore I concluded that Tortillas would also be classified there. Do you agree? Also, these are all grouped together in the Commodity Classification in 19.05.90 Unleavened Bread. [Ralf Becker; 8/24/99] Tortilla manufacturing is currently specifically located in 1549, according to our alphabetical index for ISIC. However, we believe that it should be in 1541. Matzo and pita are both made from wheat and are produced by heating bread dough over an open fire or in an oven and are referred to as unleavened bread. Tortillas are similarly baked. In the Oxford dictionary, a "baked" good is defined as cooked "by dry heat in an oven or on a hot surface, without direct exposure to a flame". Tortilla is cooked by dry heat on a hot surface, (i.e. baked), and is described as a cake in Spanish (torte), and would therefore qualify as an unleavened baked good. [NAICS-ISIC meeting; Ottawa; 9/3/99] In the discussion, Mexico's problem with everybody else's interpretation was finally traced to the Spanish translation of this ISIC class. The language used in the translation is apparently considered much narrower than the English one. There also seems to be a different use of this word in Spain and Mexico. Mexico has agreed to put Tortilla manufacturing in 1541, if the language problem gets resolved. It was agreed to amend one sentence to the ISIC explanatory note for clarification.

Following commonly accepted definitions the term "baked good" is defined as cooked "by dry heat in an oven or on a hot surface, without direct exposure to a flame". In addition, Tortillas and Pita Bread are representative examples of flat breads. This would therefore include tortillas in bakery products. To make this inclusion more apparent, especially in the translation to other languages, the text of the explanatory note of ISIC Rev.3 class 1541 (Manufacture of bakery products) will be amended by the following sentence: "This class also includes manufacture of tortillas." The entry for this class now reads as follows: 1541 Manufacture of bakery products This class includes manufacture of fresh, frozen or dry bakery products: fresh bread or rolls, bread. Pastry, cakes, pies, tarts or other fine bakers' wares. Biscuits and other "dry" bakery products. This class also includes manufacture of tortillas. Exclusions: Manufacture of prepared, blended dough is classified in class 1531 (Manufacture of grain mill products). Manufacture of dry, fresh or cooked farinaceous products of the kind known as pastas is classified in class 1544 (Manufacture of macaroni, noodles, couscous and similar farinaceous products).