Are they wanting a tangerine to peel revealing a person inside rather than delicious fruit? If so, why not do it practically? Get some material and coat it with stuff to make it look like citrus peel and put your actor inside it. Practical stuff almost always looks better than digital. (Also, it’s more fun.)
If it must be digital you would need footage of a tangerine being peeled and then you could compose your person (shot on a green screen) into the shot.
As someone new to After Effects, you will find this page and ALL of it’s links to be very helpful. (Many folks are particularly fond of the free VideoCopilot training linked from there.)
– The Great Szalam
(The ‘Great’ stands for ‘Not So Great, in fact, Extremely Humble’)
No trees were harmed in the creation of this message, but several thousand electrons were mildly inconvenienced.