Taco Bell is experimenting with a more, shall we say, fine dining option: its new restaurant is called U.S. Taco Company and Urban Tap Room. With higher-end items like a lobster taco and tequila-caramel-Guinness ice cream float, Taco Bell is looking to tap into the Chipotle crowd. The first U.S. Taco Company will open up in Huntington Beach this summer.