The tariff classification of coconut cream and papaya preparations from the Dominican Republic.

N358388 February 27, 2026 CLA-2-21:OT:RR:NC:N5:228 CATEGORY: Classification TARIFF NO.: 2106.90.9990; 2008.99.4500 Denise Rosa Pedro L Carmona Inc. Calle Acacia 3, Reparto Monte Rey San Juan, 00920 RE: The tariff classification of coconut cream and papaya preparations from the Dominican Republic. Dear Ms. Rosa: In your letter dated January 30, 2026, you requested a tariff classification ruling on behalf of your client, Sun Sales Inc. Ingredients breakdowns, a description of the manufacturing process, and pictures of the product labels for three products accompanied your inquiry. The first product, “Crema De Coco Coconut Cream,” is said to contain approximately 51 percent sugar, 29 percent coconut, with the balance of ingredients consisting of water, polysorbate 60, xanthan gum, sodium alginate, sorbitan monostearate, citric acid acid and salt. The second product, “Leche De Coco Coconut Milk,” is said to contain approximately 62 percent water, 37 percent coconut milk, with the balance of the ingredients consisting of polysorbate 60, xanthan gum, carboxymethylcellulose and potassium metabisulfite. The third product, “Papaya in Syrup Formulation,” is said to contain approximately 40 percent papaya, 37 percent sugar, with the balance of ingredients consisting of water, citric acid, spices, potassium, sorbate, sodium, benzoate and vanilla. The products will be packaged in 12–15-ounce metal containers that are hermetically sealed and are intended to be blended for smoothie applications, beverages, desserts, etc. The products, “Crema De Coco Coconut Cream,” and “Leche De Coco Coconut Milk” are said to be prepared by first receiving and inspecting mature coconuts at the processing plant subsequent to undergoing a heating process designed to facilitate opening the shell and improve handling of the raw material. Next, the coconut pulp is separated from the husk, washed with potable water, followed by a second wash in chlorinated water and a third wash with potable water. After the washing stage, the coconut pulp is mechanically crushed and ground to reduce the particle size and facilitate “extraction.” The processed pulp undergoes a mechanical pressing process to obtain the coconut extract. This resulting “extract,” forms the basis to produce the products. The resulting coconut milk is transferred to the formulation stage, where ingredients and additives are incorporated according to the formulation. The mixture is preheated subsequent to homogenization to obtain a uniform and stable emulsion. Once homogenized, the products undergo a pasteurization heat treatment designed to reduce the microbial load and ensure product safety. The product, “Papaya in Syrup Preparation,” is said to be prepared by first receiving and inspecting fresh papaya at the processing plant to ensure it’s ripeness, integrity and compliance with quality and safety requirements. Non-conforming fruit is removed from the processing. Next, the papaya undergoes a peeling stage, after which the fruit is sliced to ensure uniform sizes and washed to remove unwanted residue. The cleaned slices are transferred to the formulation stage, where a previously prepared syrup is added along with approved additives according to the formulation. Once cooked, the papaya slices in syrup are filled into containers which are hermetically sealed. The applicable subheading for the first and second products, “Crema De Coco Coconut Cream,” and “Leche De Coco Coconut Milk,” will be 2106.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … canned. The general rate of duty will be 6.4 percent ad valorem. The applicable subheading for the third product, “Papaya in Syrup Preparation,” will be 2008.99.4500, HTSUS, 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… Other, including mixtures other than those of subheading 2008.19… papayas… pulp. The general rate of duty will be 14 percent ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at timothy.petrulonis@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division