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NY 812749




August 2, 1995

CLA-2-21:S:N:N7:228 812749

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9972; 2202.90.9090

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

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