Proctor and Gamble, the maker of Pringles, would argue they are NOT potato chips due to their "unnatural shape" and the fact that they are made from flour they are "are more like a cake or a biscuit'. Oh, and they only contain 42% potato and come in a tube.
A British appeals court didn't buy that and ruled Pringles are indeed potato chips. Why the court ruling? Money, of course. Potato crips (chips to Yanks) are subject to the VAT in Britian but food is not. The tax amounts to about 20 million Pounds per year.
This reminds me of the 1893 U.S Supreme Court ruling Nix vs Hedden that a tomato is a vegetable and not a fruit (ticking off botanists everywhere). The case was over (anyone care to guess?) taxes. Taxes were required to be paid on imported vegetables but not fruit and it too the Supreme Court to sort it all out.
I am thinking of reclassifying my internet access, computer, cable bill and big screen television as "brain food"...after all, we don't pay taxes on food! What other good tax dodging schemes can we come up with?