CLA-2-22:OT:RR:NC:2:235
Mr. John E. Staib
J. E. S. Forwarding Inc.
30 Montgomery Street
Suite 620
Jersey City, NJ 07302
RE: The tariff classification of Coconut Water from Philippines.
Dear Mr. Staib:
In your letter dated June 20, 2011 on behalf of your client, Lamex Foods, Inc., you requested a tariff classification ruling. You submitted a manufacturer’s flow chart and Technical Data sheet for our review. A sample was not submitted.
The subject merchandise is 100 percent young coconut water, and coconut water concentrate derived from coconut, separated from any solid materials, filled, weighed and stored in an ultra high temperature chiller prior to being packed into individual cartons. You have stated that the article will be imported frozen or aseptically packed in 20kg, 180kg and 1000kg bags, respectively.
The applicable subheading for the unconcentrated coconut water when imported in aseptic packs in condition ready to drink, will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non alcoholic beverages, not including fruit or vegetable juices of heading 2209: other: other...other. The rate of duty will be 0.2 cents per liter.
The applicable subheading for the coconut water concentrate, aseptically packed and/or frozen will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 percent, ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classified under the subheadings provided which are products of the Philippines, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Paul Hodgkiss at (646) 733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division