CLA-2 CO:R:C:F 957210 ALS
4819.20.0040; 7612.90.1090
Mr. Robert C. Morris
2975 SW Upper Drive
Portland, OR 97201
RE: Black Tea Leaf, Dried
Dear Mr. Morris:
This is in reference to your request for a ruling regarding
black tea leaf flavored with various ingredients. Packaged
samples were included with your request.
FACTS:
The merchandise under consideration is lose black tea leaf,
dried, which is flavored with various ingredients including
bergamot oil, vanilla extract, dried cove, dried cardamon, dried
lemon, dried cinnamon, dried mandarin orange and dried passion
fruit. All of the flavored teas are produced in Malaysia.
Samples of the passion fruit flavored tea and the lemon with
mandarin tea were submitted. They are packaged, as we understand
all the teas are packaged, in foil pouches inside small cardboard
boxes (2 3/4" x 2 1/4" x 1 1/2"). The weight of each package is
not specified thereon.
ISSUE:
What is the classification of flavored teas?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by - 2 -
the General Rules of Interpretation (GRI's). GRI 1 provides that
the classification is determined first in accordance with the
terms of the headings and any relative section and chapter notes.
If GRI 1 fails to classify the goods and if the heading and legal
notes do not otherwise require, the remaining GRI's are applied
taken in order.
Tea, whether or not flavored is classifiable in heading
0902, HTSUSA. The subject merchandise, black teas, are
classifiable in subheading 0902.30.0090, HTSUSA, which provides
for black tea (fermented) and partly fermented tea, in immediate
packings of a content not exceeding 3 kg...other (not packaged in
tea bags).
Merchandise so classifiable is subject to the provisions of
the import Tea Act (21 U.S.C. 46a). 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. If
further requires that each entry be sampled, examined and
released by a permit signed by a qualified tea examiner. It also
requires that a Tea Chop List and Release Permit (Food and Drug
Form 1824) be submitted with each entry.
Additional U.S. Note 4 to Chapter 9, HTSUSA, provides that
"All immediate containers and wrappings, and all intermediate
containers, of tea (heading 0902)in packages of less than 2.3.
kg, net, each are dutiable at the rates applicable to such
containers and wrappings if imported empty, except that such
goods originating in the territory of Canada or Mexico shall
enter free of duty".
The foil pouches and the cardboard boxes used to pack the
tea must be separately classified:
HOLDING:
Black tea, whether or not flavored, not in tea bags, is
classifiable in subheading 0902.30.0090, HTSUSA, and is subject
to a free general rate of duty. It is subject to a tea
examination fee of 3.5 cents per hundredweight or fraction
thereof.
The classification of the foil pouches depends on the
component which imparts the essential character and is dependent
on the relative weights, thicknesses and values of the aluminum
and the plastic. If the essential character is the aluminum and
there is no plastic or only one layer of plastic, the pouches
would be classifiable in subheading 7612.90.1090, HTSUSA, and
subject to a general rate of duty of 5.7 percent ad valorem. If
the essential character of the pouches is the plastic, and if the
- 3 -
plastic is polyethylene, they would be classifiable in the
provision for sacks and bags in subheading 3923.21.0090, HTSUSA,
and subject to a general rate of duty 3 percent ad valorem. If
the essential character is the plastic and the plastic is other
than polyethylene, the pouches would be classifiable in the
provision for sacks and bags in subheading 3923.29.0000, HTSUSA,
and would be subject to a general rate of duty of 3 percent ad
valorem.
The cardboard boxes are classifiable in subheading
4819.20.0040, HTSUSA, which provides for folding cartons, boxes,
and cases, of non-corrugated paper or paperboard, other. Such
articles are subject to a general rate of duty of 2.5 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division