CLA-2-09:S:N:N7:232-892095
Mr. John F. Rice
Rice International
PO Box 2001
Decatur, GA 30031-2001
RE: The tariff classification of various black teas from Tanzania.
Dear Mr. Rice:
In your letter dated September 22, 1993, with additional information provided in a letter dated November 1, 1993, you requested a tariff classification ruling.
Your query concerns the classification of five blends of black teas from Tanzania, which are packaged in paper bags inside cardboard boxes wrapped in cellophane, all weighing less than 2.3 kilograms, net. The teas are not flavored and are imported under the names Kilimanjaro, Greenlabel, Simba Chai, Safari and African Pride. Two samples were included with your request. The samples were opened, examined and disposed of.
The applicable subheading for all the teas will be 0902.30.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for tea...black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg...other. The duty rate will be free.
However, all immediate containers and wrappings, and all intermediate containers, of tea in packages of less than 2.3 kilograms, net, each are dutiable at the rates applicable to such containers and wrappings if imported empty.
Additionally, tea, classifiable under subheading 0902.30.0090, HTS, is subject to the provisions of the Import Tea Act (21 USC 41-50). The act requires that a tea examination fee of 3.5 cents per hundred weight or fraction thereof be collected from each entry at the time of entry. It further requires that each entry be sampled, examined and released by a permit signed by a qualified tea examiner. It requires, too, that a Tea Chop List and Release Permit (FD Form 1824) be submitted with each entry.
The applicable subheading for the paper bags will be 4819.40.0040, HTS, which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers...other sacks and bags, including cones...other. The duty rate will be 5.3 percent ad valorem.
The applicable subheading for the cardboard boxes will be 4819.20.0040, HTS, which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers...folding cartons, boxes and cases, of non-corrugated paper or paperboard...other. The rate of duty will be 2.8 percent ad valorem.
Articles classifiable under subheadings 4819.20.0040 and 4819.40.0040, HTS, which are products of Tanzania are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport