The tariff classification of Hawaiian style foods from the Philippines.

NY 854493 August 2, 1990 CLA-2-19:S:N:N1:228 854493 CATEGORY: Classification TARIFF NO.: 1901.90.2500; 2005.90.9500; 2008.19.1500; 2008.99.9090 Mr. Ron Shimokawa JRW International, Inc. P.O. Box 17482 Honolulu, HI 96817 RE: The tariff classification of Hawaiian style foods from the Philippines. Dear Mr. Shimokawa: In your letter dated July 10, 1990, you requested a tariff classification ruling. Descriptive literature accompanied your letter. Haupia (coconut pudding) is described as a cooked, sweet dessert made from coconut milk, sugar, water and corn starch. Luau leaves are leaves of the taro plant, cooked with coconut milk. Kulolo (taro pudding) is a cooked, sweet dessert made from grated taro root, sugar, coconut milk, and ti leaves. Coconut chips are prepared from sliced coconut meat, dipped in a sugar solution and oven roasted. All products are put up in cans, for retail sale. The applicable subheading for the haupia (coconut pudding) will be 1901.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract... other... puddings ready for immediate consumption without further preparation. The duty rate will be free. The applicable subheading for the luau leaves will be 2005.90.9500, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen... other... other. The rate of duty will be 17.5 percent ad valorem. The coconut chips will be classified in subheading 2008.19.1500, HTS, the provision for fruit, nuts and other edible parts of plants, otherwise prepared or preserved... coconuts. The rate of duty will be 4 percent ad valorem. If entered on or before December 31, 1992, this merchandise will be subject to a 3 percent ad valorem rate of duty, in subheading 9903.10.27, HTS.  The kulolo (taro pudding) will be classified in subheading 2008.99.9090, HTS, the provision for other edible parts of plants, otherwise prepared or preserved... other... other... other. The rate of duty will be 7 percent ad valorem. Articles classifiable under subheadings 2005.90.9500, 2008.19.1500, and 2008.99.9090, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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 New York Seaport