CLA-2-19:S:N:N1:228 854493
2008.99.9090
Mr. Ron Shimokawa
JRW International, Inc.
P.O. Box 17482
Honolulu, HI 96817
RE: The tariff classification of Hawaiian style foods from the
Philippines.
Dear Mr. Shimokawa:
In your letter dated July 10, 1990, you requested a tariff
classification ruling.
Descriptive literature accompanied your letter. Haupia
(coconut pudding) is described as a cooked, sweet dessert made
from coconut milk, sugar, water and corn starch. Luau leaves are
leaves of the taro plant, cooked with coconut milk. Kulolo (taro
pudding) is a cooked, sweet dessert made from grated taro root,
sugar, coconut milk, and ti leaves. Coconut chips are prepared
from sliced coconut meat, dipped in a sugar solution and oven
roasted. All products are put up in cans, for retail sale.
The applicable subheading for the haupia (coconut pudding)
will be 1901.90.2500, Harmonized Tariff Schedule of the United
States (HTS), which provides for food preparations of flour,
meal, starch or malt extract... other... puddings ready for
immediate consumption without further preparation. The duty rate
will be free.
The applicable subheading for the luau leaves will be
2005.90.9500, HTS, which provides for other vegetables prepared
or preserved otherwise than by vinegar or acetic acid, not
frozen... other... other. The rate of duty will be 17.5 percent
ad valorem.
The coconut chips will be classified in subheading
2008.19.1500, HTS, the provision for fruit, nuts and other edible
parts of plants, otherwise prepared or preserved... coconuts.
The rate of duty will be 4 percent ad valorem. If entered on or
before December 31, 1992, this merchandise will be subject to a 3
percent ad valorem rate of duty, in subheading 9903.10.27, HTS.
The kulolo (taro pudding) will be classified in subheading
2008.99.9090, HTS, the provision for other edible parts of
plants, otherwise prepared or preserved... other... other...
other. The rate of duty will be 7 percent ad valorem.
Articles classifiable under subheadings 2005.90.9500,
2008.19.1500, and 2008.99.9090, HTS, which are products of the
Philippines are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all
applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport