The tariff classification of a miscellaneous edible preparation from Thailand.

N339781 May 14, 2024 CLA-2-21:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 2106.90.9990 Yunming Gu Wismettac Asian Foods Inc. 13409 Orden DriveSanta Fe Springs, CA 90670-6336 RE:  The tariff classification of a miscellaneous edible preparation from Thailand. Dear Mr. Gu: In your letter dated April 29, 2024, you requested a tariff classification ruling.  In lieu of samples, illustrative literature, and a product description were provided.  Item 09010, the “Canned Coconut Milk,” is a miscellaneous edible preparation for human consumption.  The preparation’s ingredient composition is coconut milk (77%), water (22.75%), Guar Gum (E412) (0.2%), polyoxyethylene sorbaitan monostearate (E435) (0.05%), and sodium metabisulphite (E22) (0.003%).  The documentation provides a manufacturing operation wherein (1.) the coconut milk is extracted by breaking the coconut, (2.) the flesh/copra is peeled, squeezed, grounded, and filtered, (3.) the coconut milk is mixed with water and additives (stabilizers, emulsifiers, colour retention), and (4.) the preparation is canned and packaged at ambient temperature for export.  At the time of U.S. importation, the preparation is presented and labeled for sale in 400ml steel cans; one carton will contain a total of 24 canned units. The applicable subheading for the subject merchandise will be 2106.90.9990 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Food preparations not elsewhere specified or included:  Other:  Other:  Other:  Other:  Other:  Other:  Other:  Canned.”  The rate of duty will be 6.4% 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 at https://hts.usitc.gov/. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division