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NY 856796

November 17, 1990

CLA-2-20:S:N:N1:231 856796


TARIFF NO.: 2008.19.1500

Mr. J.S. Ko
C. Kenneth Imports Co., Inc.
150th Street & Exterior Street
Bronx, New York 10451

RE: The tariff classification of creamed coconut from Sri Lanka, Thailand, Indonesia, Philippines and Malaysia.

Dear Mr. Ko:

In your letter dated September 29, 1990 you requested a tariff classification ruling.

The product, creamed coconut, is described as "pure creamed coconut" to which hot water or milk should added to soften into a creamy sauce. The sample submitted appears to be a paste derived from fresh coconut meat by grinding it to a pulp after extracting the liquid.

The applicable subheading for the creamed coconut will be 2008.19.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for fruits, 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: coconuts. The duty rate will be 4 percent ad valorem.

Articles classifiable under subheading 2008.19.1500, HTS, which are products of Sri Lanka, Thailand, Indonesia, Philippines and Malaysia 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.


Jean F. Maguire
Area Director

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