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