&&This beverage contains coconut water that has been extracted directly from the coconut without expressing the coconut meat, lime juice, less than 1% vitamin C and less than 1% fructose. Product number 901384 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 the Advance Ruling request, your representative proposed tariff classification under 2202.99.90.90. This tariff classification number is incorrect as both juices in the product (coconut water and lime juice) are fruit juices of heading 20.09. Intermixtures of juices are provided for by heading 20.09 under subheading 2009.90. The addition of small amounts of vitamin C and fructose do not exclude the goods from heading 20.09.&&