Classification of Frozen Coconut Milk

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