CLA-2-22:OT:RR:NC:2:235

Ms. Barbara Carman
BCB International, Inc.
1010 Niagara Street
Buffalo, NY 14213

RE: The tariff classification of Coconut Water from Indonesia

Dear Ms. Carman:

In your letter dated October 20, 2010, you requested a tariff classification ruling.

The subject product is called Coconut Water. You indicate that it is produced from freshly collected coconut water which has been chilled, pasteurized, and sterilized. You further state that coconut water is water which accumulates inside the young coconut prior to the formation of the flesh of the nut. You indicate that the processes utilized allow the beverage to retain its natural freshness, flavor and aroma. The product will be imported in a sterilized packages of either a 20 kilogram cartons, or a 200 kilogram drums. Nothing is added to the product, and you indicate that the sole ingredient is coconut water.

The applicable subheading for the Coconut Water will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages... other...other...other. The rate of duty will be 0.2 cents per liter.        

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/. Articles classifiable under subheading 2202.90.9090, HTSUS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 telephone number (301) 575-0156, or at the Web site www.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 Paul Hodgkiss at (646) 733-3046.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division