CLA-2-20:OT:RR:NC:N2:232
Mike Flynn
CocoJo
702 Rio Grande Street
Austin, TX 78701
RE: The tariff classification of Coconut Water from Costa Rica
Dear Mr. Flynn:
In your letter dated December 3, 2018 you requested a tariff classification ruling. A product label and photograph accompanied your letter.
The subject merchandise is “Pura Coco” Coconut Water. The coconut water is unpasteurized and contains no added ingredients. The coconut water will be extracted from the coconut and micro-filtered. The product will be imported in 330ml PET bottles for retail sale in the United States.
You have suggested that the product is correctly classified in subheading 9902.01.1700. However, we do not agree that this product is correctly classified in the subheading that you have suggested because “Pura Coco” Coconut Water is packaged for retail sale in 330ml PET bottles.
The applicable subheading for the “Pura Coco” Coconut Water will be 2009.89.7091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Fruit juices (including grape must) and vegetable juices, not fortified with vitamins or minerals, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter: Juice of any other single fruit or vegetable: Other: Other. The general rate of duty will be 0.5 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 the World Wide Web at https://hts.usitc.gov/current.
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 website 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 Frank Troise at frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division