Wrap tortillas in foil, and bake at 200° for 10 to 15 minutes or until warm.
Combine flour and next 3 ingredients in a large, shallow bowl. Let stand 5 minutes.
Heat 1 inch oil in a 10-inch heavy pot (2 to 3 inches deep) over moderate heat until a deep-fat thermometer registers 360°.
Dip fish into batter to coat, draining excess. Fry fish in batches, turning once, 4 to 5 minutes or until golden. Drain on paper towels.
Assemble tacos with warm tortillas, fish, and Chipotle Crema. Garnish, if desired.
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