CLA-2-44:OT:RR:NC:1:130
Ms. Susan Friend
Yamato Transport USA, Inc.
920 Dillon Drive
Wood Dale, IL 60191
RE: The tariff classification of coconut charcoal from Indonesia
Dear Ms. Friend:
In your letter, dated October 23, 2019, you requested a binding tariff classification ruling on behalf of your client, Kanaan Trading, LLC. A sample was submitted for our review and will be retained for reference.
The ruling concerns charcoal cubes consisiting of carbonized coconut shell powder agglomerated with tapioca. The cubes measure approximately one square inch and are packaged 72 pieces to a carton. The charcoal is used in hookahs for tobacco smoking.
The Explanatory Notes to the Harmonized System for heading 4402 provide guidance as to what is meant by the term “wood (and shell) charcoal”:
Wood charcoal is obtained when wood is carbonised out of contact with air. It is classified in this heading whether in the form of blocks, sticks or in granules or powder, or agglomerated with tar or other substances in briquettes, tablets, balls, etc… The similar products obtained by carbonising coconut or other shells also fall in this heading.
Since the charcoal consists of carbonized coconut shell agglomerated with tapioca, we find that the product meets the term “shell charcoal” and is classifiable within heading 4402.
The applicable subheading for coconut charcoal will be 4402.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood charcoal (including shell or nut charcoal), whether or not agglomerated: Other. The rate of duty will be free.
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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division