CLA-2-20:OT:RR:NC:2:231
Ms. Carolyn Leski
BCB International Inc.
1010 Niagara Street
Buffalo, NY 14213-1501
RE: The tariff classification of prepared coconut from Canada.
Dear Ms. Leski:
In your letters dated June 29 and August 10, 2011, you requested a tariff classification ruling on behalf of Aliments Reinhart Ltee (Chambly, Quebec, Canada).
The merchandise is described as “sweetened coconut” offered in “flake,” “medium,” and “shred” types, with the only difference being the size of the cut of each. The ingredients are coconut, sugar (both powdered and icing types), propylene glycol, water and salt. In the manufacturing process, the bits of coconut are mixed and tumbled with the other ingredients, then weighed into polyethylene bags. After the bags are sealed, they are packed into corrugated cartons and shipped at ambient temperature for eventual retail sale.
The applicable subheading for the sweetened coconut will be 2008.19.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: other, including mixtures: coconuts. The general rate of duty will be 1 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 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 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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division