WALKING INTO LOS FELIZ in the Lower East Side feels like a combination of entering a classy restaurant and stepping into an old-school bar.The intricate tin ceiling shines dully in the low lamplight and the black-and-white tile floor has just enough scuffs to make it feel like an institution, rather then a fairly new taqueria.

 

Adding to the décor, the laid-back approach of the staff gives this taco and tequila joint a sense of establishment—more than we can say for the scattershot Spitzer’s Corner, owned by the same folks. More important than the dining room, though, is the kitchen, which utilizes the culinary skills of Mexican chef Julieta Ballesteros, whose team has created an eccentric menu of tacos, salads, quesadillas and ceviches.

Since they are the new bahn mi, I decided to focus on tacos. From carefully seared scallops to braised pork or fried chicken, the nine combinations offered steer far away from the classic Mexican street food the restaurant attempts to emulate.The food is just too complicated without the necessary punch of flavor a taco calls for. Served in disposable paper bowls like boardwalk snacks, the tiny tacos come two per order and are paired with a chipotle tomato salsa and mild tomatillo sauce, neither one packs any heat.

Another disappointment was the guacamole. In a world where we’ve become accustomed to tableside avocado mashing and a dip flavored to our exacting, individual standards, what Los Feliz offers is subpar.

Whether that’s what the kitchen gets for using winter avocados or it’s due to a lack of spices, skip and save the $8 for extra tacos—you’ll need two orders to satiate a normal appetite.

The best bet for satisfaction is an order of the barbacoa tacos ($9).The tender beef is slow cooked in banana leaves and doused with Mexican beer and tequila, which helps it retain pleasing moisture.The meat’s smoky flavor goes well with the bushel of cilantro and lime-soaked and roasted onions that grace the top.

While Ballesteros does her beef justice, I was heartbroken by the puerco tacos ($9), a bland, braised pork lump that tasted more like boring barbecue than good carnitas. Also second-rate was the chicharron de pollo ($9), a taco stuffed with chicken cracklings, which in this case, translates into little pieces of dry, fried chicken.The only redeeming part of this taco was the bits of grilled pineapple, which gave the dish much-needed moisture and a pleasing burst of sweetness.

On the other end of things, Los Feliz’s callo de hacha tacos ($10) surprised me with their complexity and perfectly cooked scallops. Flavored with chipotle, passion fruit and a hoja santa aioli, each bite of this taco was pleasing.The chili relleno tacos ($9) also verified Ballesteros’ knack for taking classic Mexican dishes and creating something new.Though they were a bit greasy, the spice-crusted, medium hot chili chilaca oozed with cheese and a mineral meatiness from the beef-pork picadillo.While both these dishes showed innovation, either would have worked better as big plates and not just tacos.

At Los Feliz, you could skip the food and go straight for the drinks. A classic margarita ($8) was perfectly tart and the smoked Himalayan salt on the rim added a savory touch.The jalapeno margarita ($10) lacked the bite I wanted, but its mild kick wasn’t at all unpleasant.

The food might be hit or miss, but the prices are decent—considering the location and still-gross-despite-the-recession banker clientele—and the extensive tequila list worth checking out. Los Feliz translates to “the happy,” which isn’t an entirely accurate description of how I felt after dining there, but Los Meh just wouldn’t have the same ring.

>Los Feliz

109 Ludlow St. (betw. Rivington & Delancey Sts.), 212-228-8383.

 

Tac-Oh No! Los Feliz doesn’t translate.