CLA-2-20:S:N:N1:231 856796
Mr. J.S. Ko
C. Kenneth Imports Co., Inc.
150th Street & Exterior Street
Bronx, New York 10451
RE: The tariff classification of creamed coconut from Sri Lanka,
Thailand, Indonesia, Philippines and Malaysia.
Dear Mr. Ko:
In your letter dated September 29, 1990 you requested a
tariff classification ruling.
The product, creamed coconut, is described as "pure creamed
coconut" to which hot water or milk should added to soften into a
creamy sauce. The sample submitted appears to be a paste derived
from fresh coconut meat by grinding it to a pulp after extracting
the liquid.
The applicable subheading for the creamed 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 or spirit, not
elsewhere specified or included: coconuts. The duty rate will be
4 percent ad valorem.
Articles classifiable under subheading 2008.19.1500, HTS,
which are products of Sri Lanka, Thailand, Indonesia, Philippines
and Malaysia 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