CLA-2-22:OT:RR:NC:2:235

Ms. Warunee Sarasas

RE: The tariff classification of Coconut Water from Thailand

Dear Ms. Sarasas:

In your letter dated October 12, 2011 you requested a tariff classification ruling for two coconut water based beverages.

The instant products consist of the following:

Product 1: Canned Coconut Water with Pulp – 85 percent Coconut Juice, 8 Percent Sugar, 4.991 Percent Water, 2 Percent Young Coconut Pulp, Ascorbic Acid and Sodium Metabisulphite.

Product 2: Canned Roasted Coconut Juice with Pulp – 83 Percent Roasted Coconut Water, 8.977 Percent Water, 5 Percent Sugar, 3 Percent Young Coconut Meat, Ascorbic Acid and Sodium Metabisulphite.

Both products are in packed in cans and ready to be consumed as a beverage in condition as imported.

The applicable subheading for the Canned Coconut Water with Pulp and the Canned Roasted Coconut Juice with Pulp 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.

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/.

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