Further case-law was added to US labelling rules this month with an Indiana Superior Court judgement that tacos and burritos are “sandwiches”. This contradicts previous rulings in other states and also the USDA interpretation. In New York, burritos are considered a sandwich for tax purposes.
This technicality is important, for both regulatory jurisdiction and for tax. Closed-face sandwiches are under FDA jurisdiction. They do not require USDA FSIS label approval, although the meat in the closed-face sandwich must be from a USDA inspected facility. USDA defines closed face sandwiches as ”ready-to-serve, hand-held products consisting of a meat or poultry filling between two slices of bread, a biscuit, or a bun.” On the other hand, USDA regulates “open-face sandwiches,” where the product includes at least 50% cooked meat, and “dinners containing a sandwich type product” (e.g., hamburgers).
Source: Keller and Heckman LLP blog “The Daily Intake”
Photo by Kashish Lamba on Unsplash
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