&&This beverage contains coconut water that has been directly extracted from the coconut without expressing the coconut meat, lemon puree, less than 1% vitamin C and 2% fruit sugar. Product number 901128 is a 12-count case of 500 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 2202.99.90.90. This tariff classification number is correct. Heading 22.02 covers other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. The addition of lemon puree alters the character of coconut water and excludes the product from classification as a juice of heading 20.09.&&