N305350 N3 Ruling Active

The tariff classification of coconut cream from the Phillipines

Issued July 22, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9898

Headings: 2106

Product description

A technical specification sheet and an ingredient breakdown were provided with your inquiry. The product, coconut cream, is said to contain approximately 80 percent coconut kernel extract, 20 percent water, and trace amounts of organic guar gum and organic xanthan gum. The product has a creamy white liquid consistency and a coconut aroma. It will be sold to food manufacturers and used as an ingredient in foods and beverages.

CBP rationale

The applicable subheading for the coconut cream will be 2106.90.9898, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included .

Full text

N305350 July 22, 2019 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9898 Ms. Jaynette Kettler UTC Overseas Inc. 2 Northpoint Dr., #200 Houston, TX 77410 RE: The tariff classification of coconut cream from the Phillipines Dear Ms. Kettler:: In your letter dated July 15, 2019, you requested a tariff classification ruling on behalf of your client, Mitsui Foods Inc. A technical specification sheet and an ingredient breakdown were provided with your inquiry. The product, coconut cream, is said to contain approximately 80 percent coconut kernel extract, 20 percent water, and trace amounts of organic guar gum and organic xanthan gum. The product has a creamy white liquid consistency and a coconut aroma. It will be sold to food manufacturers and used as an ingredient in foods and beverages. The applicable subheading for the coconut cream will be 2106.90.9898, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other . . . other . . . other . . . other. The general rate of duty will be 6.4 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 ww.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 Bruce N. Hadley Jr. at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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