The tariff classification of frozen coconut juice from Thailand
Issued July 31, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.9995
Headings: 2106
Product description
The Duck brand Frozen Coconut Juice is composed of 70 percent coconut juice, 20 percent coconut pulp, and 10 percent sugar. It is packed in a plastic cup with a fitted lid, containing 10.5 ounces, net weight, and has a plastic straw glued to the side of the cup. The product will be imported frozen, and sold in that condition to retail consumers.
CBP rationale
The applicable subheading for the frozen coconut juice will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.
Full text
NY C89990 July 31, 1998 CLA-2-21:RR:NC:2:228 C89990 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Mr. Bob Sommerville F.C. Gerlach & Co., Inc. 290 Central Avenue Lawrence, NY 11559 RE: The tariff classification of frozen coconut juice from Thailand Dear Mr. Sommerville: In your letters dated May 18, 1998 and July 7, 1998, on behalf of Asian American Products, you requested a tariff classification ruling. A sample, submitted with your first letter, was examined and disposed of. The Duck brand Frozen Coconut Juice is composed of 70 percent coconut juice, 20 percent coconut pulp, and 10 percent sugar. It is packed in a plastic cup with a fitted lid, containing 10.5 ounces, net weight, and has a plastic straw glued to the side of the cup. The product will be imported frozen, and sold in that condition to retail consumers. The applicable subheading for the frozen coconut juice will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...frozen. The duty rate will be 7.6 percent ad valorem. Articles which are classifiable under subheading 2106.90.9995, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. On June 30, 1998, the GSP expired. The frozen coconut juice will be entitled to duty free treatment if the GSP is renewed. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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