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NY B82755




March 31, 1997

CLA-2-21:RR:NC:2:228 B82755

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9972, 2106.90.9990, 2202.90.9090

Mr. Leonardo D'Agostini
Coletti International Corporation
12308 N.W. 9 Terrace
Miami, Florida 33182

RE: The tariff classification of Cream of Coconut, Coconut Milk, and beverages from the Dominican Republic.

Dear Mr. D'Agostini:

In your letters dated January 21, 1997, and March 4, 1997, you requested a tariff classification ruling.

Ingredients breakdowns were submitted with your second letter. Cream of Coconut contains 57.05 percent refined sugar, 42.50 percent coconut milk, and 0.45 percent stabilizer. The Coconut Milk consists of 75.66 percent coconut milk, 24.05 percent water, and 0.29 percent stabilizer. The cream of coconut and the coconut milk are packed in cans containing, 18 ounces, net weight. The ready to drink "coladas", available in pina, passion, banana or mango flavor, contain 25.59 percent coconut milk, 11.01 percent refined sugar, 62.42 percent fruit juice, and 0.98 percent stabilizer, packed in cans containing 46 ounces, net weight.

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 8.2 percent ad valorem.

The applicable subheading for the coconut milk will be 2106.90.9990, HTS, which provides for food preparations not elsewhere specified or included...other...other...canned. The duty rate will be 8.2 percent ad valorem.

The applicable subheading for the coladas will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for waters...containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages...other...other...other. The rate of duty will be 0.3 cents per liter.

Articles classifiable under subheadings 2106.90.9972, 2106.90.9990, and 2202.90.9090, HTS, which are products of the Dominican Republic are entitled to duty free treatment under the Generalized System of Preferences (GSP), and the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the pineapple juice. Your request for a classification ruling should include: 1. A complete ingredients breakdown, by weight. 2. The Brix of the juice.
3. Have any of the juice components been removed in the production of the juice concentrate?
4. Have any ingredients been added?
5. Is vitamin C added to the juice?
6. Why is citric acid added to the juice?

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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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