CLA-2-20:S:N:N7:231 888093
Mr. Carlos Henrique Feres Pereira
KM Importacoes e Exportacoes Ltda.
372 Bond Street #2
Brooklyn, N.Y. 11231
RE: The tariff classification of toasted coconut from Brazil.
Dear Mr. Pereira:
In your letter dated July 1, 1993 you requested a tariff
classification ruling.
The product, toasted and sweetened coconut slices, is described as
peeled and sliced coconut which is toasted, covered with syrup (brown sugar
and water) and returned to the oven. Packing will be plastic bags with a
capacity for 50g, 150g and 500g.
The applicable subheading for the toasted coconut will be 2008.19.1500,
Harmonized Tariff Schedule of the United States (HTS), which provides for
fruits, nuts and other edible parts of plants, otherwise prepared or
preserved, whether or not containing added sugar or other sweetening matter:
coconuts. The duty rate will be 4 percent ad valorem.
Subheading 9903.10.27, HTS, indicates that coconuts (provided for in
subheading 2008.19.15) are entitled to duty rate of 3 percent ad valorem
under a temporary modification of the provisions in the tariff schedule
established due to trade legislature.
The General System of Preferences (GSP) expired at midnight July 4, 1993.
There is a possibility that legislation will be enacted that will renew GSP
retroactively to its date of expiration. In the event that this occurs,
articles classifiable under subheading 2008.19.1500, HTS, which are products
of Brazil, would be entitled to duty free treatment under GSP upon compliance
with all applicable regulations.
Additional requirements may be imposed on this product by the Food and
Drug Administration. You may contact the FDA at:
Food And Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204
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