HQ 954202: Classification of Frozen Coconut Milk

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                              HQ 954202

                             June 4, 1993

CLA-2 CO:R:C:F 954202 JGH

CATEGORY:  Classification

TARIFF NO.: 2106.90.6095

Ms. Jean Gilbert
1433 Yale Street, Apt.B
Santa Monica, California  90404-3133

RE:  Classification of Frozen Coconut Milk

Dear Ms. Gilbert:

     Your letter of May 11, 1993, concerns the classification
under the Harmonized Tariff Schedule of the United States (HTSUS)
of frozen coconut milk from Brazil.

     Frozen coconut milk is classifiable under the provision for
other food preparations not elsewhere specified or included,
frozen, in subheading 2106.90.6095, HTSUS.  The "General" column
rate of duty is 10 percent ad valorem.  However, products of
Brazil classifiable in subheading 2106.90.60, HTSUS, are entitled
to duty-free status under the Generalized System of Preferences,
if all of the pertinent regulations are complied with.

     Coconut milk is not subject to quota; however, all imported
food is, of course, subject to the labeling and sanitation
requirements of the Fair Packaging and Labeling Act and the Food,
Drug and Cosmetic Act.  For information pertaining to these
requirements you should contact:

             Department of Health and Human Services
                        200 C. Street S.W.
                     Washington, D.C.  20202
                          (202) 485-0239

                              Sincerely,
     

     

                              John Durant, Director
                              Commercial Rulings Division