CLA-2-21:S:N:N7:228 812749
Mr. George T. Biris
Davies, Turner & Co.
90 Washington Street
New York, NY 10006
RE: The tariff classification of cream of coconut and pina
colada mix, from the Dominican Republic
Dear Mr. Biris:
In your letter dated July 18, 1995, on behalf of La
Preferida, Inc., Chicago, IL, you requested a tariff
classification ruling.
Two samples, submitted with your letter, were examined and
disposed of. La Preferida brand Cream of Coconut is a pale white
liquid with a syrup-like consistency, put up for retail sale in a
metal can holding 15 ounces, net weight. The container label
states the ingredients are coconut (i.e., cream of coconut, the
creamy juice pressed from coconut meat), sugar, water,
polysorbate 60, sorbitan monostearate, salt, propylene glycol,
alginate, mono and diglycerides, citric acid, guar gum, locust
bean gum, and xanthan gum. Cream of Coconut is used to prepare a
pina colada beverage, after it is mixed with pineapple juice,
rum, and ice. La Preferida brand Pina Colada Mix is a pale
yellow liquid, put up for retail sale in a metal can holding 12
ounces, net weight. The stated ingredients are pineapple juice,
coconut (i.e., cream of coconut), sugar, water, xanthan gum,
calcium carrageenan, potassium sorbate, polysorbate 60, sorbitan
monostearate, salt, propylene glycol, alginate, mono and
diglycerides, citric acid, guar gum, locust bean gum, and sodium
citrate. Although the product label suggests mixing the item
with rum and ice to prepare a pina colada drink, the article
itself is potable, and suitable for use as a beverage.
The applicable subheading for the cream of coconut will be
2106.90.9972, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations not elsewhere
specified or included...other...other...preparations for the
manufacture of beverages...containing sugar derived from sugar
cane and/or sugar beets. The duty rate will be 9.4 percent ad
valorem.
The applicable subheading for the pina colada mix will be
2202.90.9090, HTS, which provides for other nonalcoholic
beverages...other...other...other. The duty rate will be 0.3
cents per liter.
Articles classifiable under subheadings 2106.90.9972 and
2202.90.9090, HTS, which are products of the Dominican Republic
are entitled to duty free treatment under the Caribbean Basin
Economic Recovery Act (CBERA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport