CLA-2-21:RR:NC:2:228 C89990
Mr. Bob Sommerville
F.C. Gerlach & Co., Inc.
290 Central Avenue
Lawrence, NY 11559
RE: The tariff classification of frozen coconut juice from Thailand
Dear Mr. Sommerville:
In your letters dated May 18, 1998 and July 7, 1998, on behalf of Asian
American Products, you requested a tariff classification ruling.
A sample, submitted with your first letter, was examined and disposed of.
The Duck brand Frozen Coconut Juice is composed of 70 percent coconut juice, 20
percent coconut pulp, and 10 percent sugar. It is packed in a plastic cup with
a fitted lid, containing 10.5 ounces, net weight, and has a plastic straw glued
to the side of the cup. The product will be imported frozen, and sold in that
condition to retail consumers.
The applicable subheading for the frozen coconut juice will be
2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which
provides for food preparations not elsewhere specified or
included...other...other...frozen. The duty rate will be 7.6 percent ad
valorem.
Articles which are classifiable under subheading 2106.90.9995, HTS, which
are products of Thailand, are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all applicable
regulations. On June 30, 1998, the GSP expired. The frozen coconut juice will
be entitled to duty free treatment if the GSP is renewed.
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 Stanley Hopard at 212-
466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division