RE: The tariff classification of Raw Frozen Coconut Palm Sap from India

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365036 September 29, 2026 CLA-2:13:OT:RR:NC:N5:231 CATEGORY: Classification TARIFF NO.: 1302.19.9155 Mr. Joshy Elias Cheras LLC 391 Las Colinas Boulevard East Irving, TX 75039 RE: The tariff classification of Raw Frozen Coconut Palm Sap from India Dear Mr. Elias: This is in response to your submission of September 13, 2026, requesting a ruling on the classification of Raw Frozen Coconut Palm Sap. The subject merchandise consists of raw, unfermented coconut palm sap, commonly known as Neera. The product is harvested from the cut inflorescence (spadix) of the coconut palm (Cocos nucifera). The sap is a naturally occurring fluid that flows from the flower stalk when it is cut and tapped. It is not derived from, extracted from, or otherwise obtained from the fruit of the coconut palm. Immediately after collection, the raw sap is placed into food-grade polythene pouches, sealed, and frozen to prevent the natural fermentation that would otherwise occur due to its naturally high sugar content. The frozen pouches are subsequently packed into four-ply carton boxes, shrink-wrapped, and maintained at approximately -20°C during storage and transportation in refrigerated containers. At the time of exportation, the product contains no added ingredients, preservatives, flavorings, or processing aids and has not undergone fermentation or other processing beyond collection, packaging, and freezing. It is imported in its raw, frozen, unfermented condition, in bulk industrial packaging, for use solely as an ingredient in further processing in the United States. The applicable subheading for the Raw Frozen Coconut Palm Sap will be 1302.19.9155, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: Other: Other: Other.” The general rate of duty will be Free. 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 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 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 the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 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 Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division