&&This beverage contains coconut water that has been directly extracted from the coconut without expressing the coconut meat, less than 1% vitamin C and less than 1% fruit sugar. Product number 901400 is a 24-count case of 250 ml TetraPaks.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 2009.89.10.90. This tariff classification number is correct. Coconut water was determined in July 2005 by a task force of the Codex Alimentarius Commission to be a fruit juice. This commission is governed jointly by the World Health Organization and Food and Agriculture Organization of the United Nations. Canada is a member of the Commission and as such, coconut water is considered to be the juice from the coconut fruit. Coconut water is directly extracted from the coconut without expressing the coconut meat. As such, only the aqueous liquid within coconuts are considered as coconut water, and is therefore classified under a provision of heading 20.09 of the Customs Tariff as a fruit juice.&&&&Tariff classification number 2009.89.10.90 covers other fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter, juice of any other single fruit or vegetable.&&