CLA-2-21:RR:NC:2:228 G88972
Ms. Cheryl Ellsworth
Harris Ellsworth & Levin
2600 Virginia Avenue, NW
Suite 1113
Washington, DC 20037-1905
RE: The tariff classification of coconut milk products from the Dominican Republic.
Dear Ms. Ellsworth:
In your letter dated March 20, 2001, on behalf of Empresas La Famosa, Inc., you requested a tariff classification ruling.
Descriptions of manufacturing processes were submitted with your letter. Samples, submitted under separate cover, were examined and disposed of. Coconut Milk is made from coconut meat that is ground, mixed with water, and pressed to separate milk from solids. The milk is blended with other ingredients (carboxymethyl cellulose, citric acid, polysorbate 60, antifoaming agent, and soy lecithin), homogenized, filtered, deaerated, pasteurized, cooled, filled into sterilized cans, and cooled. Special Coconut Milk is made using the coconut milk described above and mixing it with sugar. It is then pasteurized, cooled, and filled into 400-lb. drums. Coconut Cream consists of the coconut milk mixed with sugar, salt, polysorbate 60, Sorbitan monostearate, propylene glycol alginate, mono and diglycerides, guar gum, locust bean gum, and citric acid. The mixture is homogenized, pasteurized and filled into sterilized cans or drums, and cooled. It is sold under the brand name “Coco Lopez”. Pina Colada Mix is a mixture of water, pineapple concentrate, coconut cream (as described above), xanthan gum, and potassium sorbate. It is preheated, homogenized, pasteurized, filled into sterilized cans of various sizes, cooled and labeled with the brand name “Coco Lopez Pina Colada Mix”.
The applicable subheading for the Coconut Cream and the Pina Colada Mix will be 2106.90.9972, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…preparations for the manufacture of beverages…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the Coconut Milk and the Special Coconut Milk will be 2106.90.9990, HTS, which provides for food preparations not elsewhere specified or included…other…other …canned. The rate of duty will be 6.4 percent ad valorem.
Articles classifiable under subheadings 2106.90.9972 and 2106.90.9990, HTS, which are products of the Dominican Republic may be entitled to duty free treatment under the Generalized System of Preferences (GSP) and/or the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division