CBP Ruling N014130 — The tariff classification of frozen coconuts from Thailand.

Tariff classification

Headings: 0811

Product description

You also provided additional information via telephone and e-mail. An illustrated data sheet and a flow chart concerning the items in question, “Frozen NAM-HOM Young Fragrant Coconuts,” were submitted for our review. The goods are whole, in-shell coconuts (Cocos nucifera), frozen throughout and imported in refrigerated containers at a temperature of -18° C to -40° C. It appears that each coconut shell will be pre-slit or pre-scored so as to form a circular “lid” intended to facilitate access to the meat and juice inside. The coconuts will be individually put up in shrink-wrap/aluminum foil packaging incorporating a pull-tab designed to enable easy removal of the lid. The wrapped coconuts will in turn be packed in corrugated paperboard cartons holding 24 pieces each. You have stated that the coconuts will not be subjected to any processing other than the “lidding,” packaging and freezing described above.

CBP rationale

24 pieces each. You have stated that the coconuts will not be subjected to any processing other than the “lidding,” packaging and freezing described above. The applicable subheading for the frozen coconuts will be 0811.90.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter: other: other: other. The rate of duty will be 14.5%. 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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. These goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable regulations at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990 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/.

Full text

N014130 August 3, 2007 CLA-2-08:RR:E:NC:SP:231 CATEGORY: Classification TARIFF NO.: 0811.90.8080 Mr. Terence S. Fitzgerald PAFCO Importing Co. 11545 W. Bernardo Ct., Suite 302 Poway, CA 92127 RE: The tariff classification of frozen coconuts from Thailand. Dear Mr. Fitzgerald: In your letter dated July 11, 2007, you requested a tariff classification ruling. You also provided additional information via telephone and e-mail. An illustrated data sheet and a flow chart concerning the items in question, “Frozen NAM-HOM Young Fragrant Coconuts,” were submitted for our review. The goods are whole, in-shell coconuts (Cocos nucifera), frozen throughout and imported in refrigerated containers at a temperature of -18° C to -40° C. It appears that each coconut shell will be pre-slit or pre-scored so as to form a circular “lid” intended to facilitate access to the meat and juice inside. The coconuts will be individually put up in shrink-wrap/aluminum foil packaging incorporating a pull-tab designed to enable easy removal of the lid. The wrapped coconuts will in turn be packed in corrugated paperboard cartons holding 24 pieces each. You have stated that the coconuts will not be subjected to any processing other than the “lidding,” packaging and freezing described above. The applicable subheading for the frozen coconuts will be 0811.90.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter: other: other: other. The rate of duty will be 14.5%. 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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. These goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable regulations at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990 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 Nathan Rosenstein at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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