CLA-2-22:OT:RR:NC:232

Mr. Chris Kuehler
CK Logistics, Inc.
431 Isom Rd. #107
San Antonio, TX 78216

RE: The tariff classification of Coconut Water from Vietnam

Dear Ms. Kuehler:

In your letter dated October 29, 2014 you requested a tariff classification ruling on behalf of your client HEB Grocery. Samples and information were submitted with your request. Samples were reviewed and disposed of. The products are described as flavored coconut water. The flavored coconut water is imported in five varieties: Coconut Water with Pineapple, Coconut Water with Pomegranate, Coconut Water with Latte, Coconut Water with Chocolate, and Coconut Water with Mango. Coconut Water with Pineapple is said to contain 94.9 percent natural coconut water, 5 percent pineapple juice, and less than one percent of vitamin C. Coconut Water with Pomegranate is said to contain 94.9 percent natural coconut water, 5 percent pomegranate juice, and less than one percent of vitamin C. Coconut Water with Latte is said to contain 70 percent natural coconut water, 25 percent coffee extract, 3 percent sugar, and 2 percent milk powder. Coconut Water with Chocolate is said to contain 93.4 percent natural coconut water, 4 percent sugar, 2 percent milk powder, and less than one percent cocoa powder. Coconut Water with Mango is said to contain 94.9 percent coconut water, 5 percent mango puree and 10 percent vitamin C.

All of the juice drinks will be packaged in tetra packs in either a 330 ml or 500 ml size designed for retail distribution in the United States.

The applicable subheading for the five flavored Coconut Waters: Coconut Water with Pineapple, Coconut Water with Pomegranate, Coconut Water with Latte, Coconut Water with Chocolate, and Coconut Water with Mango 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, not including fruit or vegetable juices of heading 2009: 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/. 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 Frank Troise at [email protected].


Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division