816865 81 Ruling REVOKED

The tariff classification of Aseptic Coconut Water from the Philippines.

Issued December 14, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2202.90.9090

Headings: 2202

Product description

You submitted a sample and descriptive literature with your request. The product in question is pure coconut water, said to be extracted from coconuts, separated from any coconut solids, processed through ultra high temperature equipment to dispose of any undesirable organisms, stored in aseptic tanks and then packaged for shipment. No preservatives or flavors are added. The product is intended to be consumed as a beverage. It will be imported in 250 ml juice boxes with drinking straws attached, or in 25 liter bags for commercial use.

CBP rationale

The applicable subheading for the coconut water will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2209: other: other.

Full text

NY 816865 December 14, 1995 CLA-2-22:RR:NC:FC:232 816865 CATEGORY: Classification TARIFF NO.: 2202.90.9090 Mr. Robert Santiago R V Industries, Inc. 2801 Bankers Industrial drive Doraville, GA 30360 RE: The tariff classification of Aseptic Coconut Water from the Philippines. Dear Mr. Santiago: In your letter dated November 8, 1995, you requested a tariff classification ruling. You submitted a sample and descriptive literature with your request. The product in question is pure coconut water, said to be extracted from coconuts, separated from any coconut solids, processed through ultra high temperature equipment to dispose of any undesirable organisms, stored in aseptic tanks and then packaged for shipment. No preservatives or flavors are added. The product is intended to be consumed as a beverage. It will be imported in 250 ml juice boxes with drinking straws attached, or in 25 liter bags for commercial use. The applicable subheading for the coconut water will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2209: other: other...other. The rate of duty will be 0.3 cents per liter. Articles classifiable under subheading 2202.90.9090, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations if the GSP is renewed. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 John Maria at 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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