&&This bulk frozen product contains coconut water that has been extracted directly from the coconut without expressing the coconut meat and less than 1 % added citric acid. It is imported in a 256kg conical drum with a ring lock.

&&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 the request for an Advance Ruling your representative proposed tariff classification under 2009.89.10.81. This tariff classification number is incorrect. This good contains a quantity of citric acid that exceeds what would be necessary to restore the coconut water to its original character. Based on the documentation you provided the product under review has a pH level below 4.0. Research has determined that the lowest pH level that is normally found in coconut water is 4.70, thus, this good is not provided for by heading 20.09.&&&&Heading 22.02 provides for other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. This good meets the technical requirements of this heading.&&