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NY J85622




June 13, 2003

CLA-2-20:RR:NC:2:231 J85622

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.19.1500

Ms. Marian Clare
UTC Overseas, Inc.
420 Doughty Boulevard
Inwood, NY 11096

RE: The tariff classification of prepared or preserved coconut flakes from Indonesia.

Dear Ms. Clare:

In your letter, dated March 23, 2003, on behalf of your client, Camerican International, Inc., Paramus, NJ, you requested a tariff classification ruling.

The merchandise, Durkee® brand “Sweetened - Flaked Coconut,” is comprised of prepared or preserved coconut flakes. The ingredients are coconuts, sugar, water, propylene glycol, and salt. The product is packed in a plastic bag. The net weight is 14 ounces.

The applicable subheading for prepared or preserved coconut flakes will be 2008.19.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together, other, including mixtures, coconuts. The rate of duty will be 1 percent ad valorem.

Subheading 2008.19.1500, HTSUS, is currently listed as an eligible subheading for duty purposes under the Generalized System of Preferences (GSP). Goods classifiable under this subheading, which are products of Indonesia, may be entitled to duty free treatment under this GSP provision, upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (646) 733-3030.

Sincerely,

Robert B. Swierupski
Director

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