CLA-2-21:RR:NC:2:228 B82755
Mr. Leonardo D'Agostini
Coletti International Corporation
12308 N.W. 9 Terrace
Miami, Florida 33182
RE: The tariff classification of Cream of Coconut, Coconut Milk,
and beverages from the Dominican Republic.
Dear Mr. D'Agostini:
In your letters dated January 21, 1997, and March 4, 1997, you
requested a tariff classification ruling.
Ingredients breakdowns were submitted with your second letter.
Cream of Coconut contains 57.05 percent refined sugar, 42.50
percent coconut milk, and 0.45 percent stabilizer. The Coconut
Milk consists of 75.66 percent coconut milk, 24.05 percent water,
and 0.29 percent stabilizer. The cream of coconut and the coconut
milk are packed in cans containing, 18 ounces, net weight. The
ready to drink "coladas", available in pina, passion, banana or
mango flavor, contain 25.59 percent coconut milk, 11.01 percent
refined sugar, 62.42 percent fruit juice, and 0.98 percent
stabilizer, packed in cans containing 46 ounces, net weight.
The applicable subheading for the cream of coconut 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 duty rate will be 8.2 percent ad valorem.
The applicable subheading for the coconut milk will be
2106.90.9990, HTS, which provides for food preparations not
elsewhere specified or included...other...other...canned. The duty
rate will be 8.2 percent ad valorem.
The applicable subheading for the coladas will be
2202.90.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for waters...containing added sugar or other
sweetening matter or flavored, and other nonalcoholic
beverages...other...other...other. The rate of duty will be 0.3
cents per liter.
Articles classifiable under subheadings 2106.90.9972,
2106.90.9990, and 2202.90.9090, HTS, which are products of the
Dominican Republic are entitled to duty free treatment under the
Generalized System of Preferences (GSP), and the Caribbean Basin
Economic Recovery Act (CBERA) upon compliance with all applicable
regulations.
Your inquiry does not provide enough information for us to
give a classification ruling on the pineapple juice. Your
request for a classification ruling should include:
1. A complete ingredients breakdown, by weight.
2. The Brix of the juice.
3. Have any of the juice components been removed in
the production of the juice concentrate?
4. Have any ingredients been added?
5. Is vitamin C added to the juice?
6. Why is citric acid added to the juice?
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 212-466-5760.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division