The ruling concerns charcoal cubes consisiting of carbonized coconut shell powder agglomerated with tapioca. The cubes measure approximately one square inch and are packaged 72 pieces to a carton. The charcoal is used in hookahs for tobacco smoking. The Explanatory Notes to the Harmonized System for heading 4402 provide guidance as to what is meant by the term “wood (and shell) charcoal”: Wood charcoal is obtained when wood is carbonised out of contact with air. It is classified in this heading whether in the form of blocks, sticks or in granules or powder, or agglomerated with tar or other substances in briquettes, tablets, balls, etc… The similar products obtained by carbonising coconut or other shells also fall in this heading. Since the charcoal consists of carbonized coconut shell agglomerated with tapioca, we find that the product meets the term “shell charcoal” and is classifiable within heading 4402.
The applicable subheading for coconut charcoal will be 4402.90.0000, Harmonized Tariff Schedule of the United States (HTSUS).
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N306942