&&This bulk frozen product contains coconut water that has been extracted directly from the coconut without expressing the coconut meat. It is imported in a 190L conical drum.

&&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 at the statistical suffix level. Although this bulk product is frozen, it is not concentrated, as required by the terms of tariff classification number 2009.89.10.81. As such, this bulk frozen product is properly classified within tariff classification number is 2009.89.10.90.&&&&Coconut water was determined to be a fruit juice in July 2005 by a task force of the Codex Alimentarius Commission. This commission, of which Canada is a member, is governed jointly by the World Health Organization and Food and Agriculture Organization of the United Nations. Coconut water is considered to be the juice from the coconut fruit; the coconut water is directly extracted from the coconut without expressing the coconut meat. This means only the aqueous liquid enclosed within the white endosperm layer is considered coconut water, and therefore, fruit juice. Heading 20.09 of the Customs Tariff provides for fruit juices and the product under review meets the technical requirements of this heading.&&