CLA-2-09:OT:RR:NC:N4:232
Ms. Neli Andersen
W31 LLC
1237 Smoketree Dr.
Forest, VA 24551
RE: The tariff classification of flavored green tea, black tea and herbal tea from India and South Africa
Dear Ms. Andersen:
In your letter dated October 17, 2016, you requested a tariff classification ruling. Descriptive literature and samples of the product packaging accompanied your letter.
The subject merchandise is described as flavored green tea, various black teas and rooibos tea, all bearing the product name “Royal T-Stick”. “Green Tea” consists of 93 percent green tea and 7 percent natural flavor from lemons. “Moroccan” consists of 93 percent green tea and 7 percent natural flavor from mint leaves. “Earl Grey” consists of 93 percent black tea and 7 percent natural flavor from bergamot oranges. “Forest Fruits Tea” consists of 93 percent black tea and 7 percent natural flavor from blueberries and blackberries. “Lemon Tea” consists of 93 percent black tea and 7 percent natural flavor from lemons. “Orange Tea” consists of 93 percent black tea and 7 percent natural flavor from oranges. “Peach Tea” consists of 93 percent black tea and 7 percent natural flavor from peaches. “Strawberry Tea” consists of 93 percent black tea and 7 percent natural flavor from strawberries. “Rooibos Tea” consists of 100 percent rooibos tea (Aspalathus linearis).
The green and black teas are products of India and the rooibos tea is a product of South Africa. According to the information provided, you have stated to this office during a telephone conversation on November 17, 2016 that the green and black teas are flavored in India. However, you also submitted conflicting information from the manufacturer that the green and black teas are flavored (or blended) in the Netherlands.
All of the Royal T-Stick products are packaged in the Netherlands. They will be imported into the United States in cardboard boxes, containing either 15 or 30 individually wrapped oriented polypropylene micro-perforated foil pouches or “sticks”. The products are intended for both the wholesale and retail market. Boxes with 15 units have a net weight of 28.5 grams and boxes with 30 units are said to have a net weight of 57 grams. The product is steeped in a cup of hot water to make a beverage.
The applicable subheading for “Green Tea” and “Moroccan” Royal T-Sticks will be 0902.10.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Green tea (not fermented) in immediate packings of a content not exceeding 3kg…flavored…other. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the “Earl Grey”, “Forest Fruits Tea”, “Lemon Tea”, “Orange Tea”, “Peach Tea”, and “Strawberry Tea” Royal T-Sticks will be 0902.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tea, whether or not flavored: Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg…Other. The general rate of duty will be Free.
The applicable subheading for the “Rooibos Tea” Royal T-Sticks will be 1211.90.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed, or powdered: Other: Mint leaves: Other: Herbal teas and herbal infusions (single species, unmixed). The general rate of duty will be 4.8 percent ad valorem.
Additional U.S. Note 4 to Chapter 9 provides that 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.
The submitted samples of the product packaging (cardboard boxes) are not properly marked with the country of origin because they all state on side panels that the teas are “Made in the Netherlands” along with the name, address and website of the manufacturer in the Netherlands.
Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.
Therefore, if imported as is, these containers will not meet the country of origin marking requirements.
Pursuant to 19 U.S.C. § 1304 (f), the marking requirements of subsections (a) and (b) shall not apply to articles described in subheadings 0901.21, 0901.22, 0902.10, 0902.20, 0902.30, 0902.40, 2101.10, and 2101.20 of the Harmonized Tariff Schedule of the United States, as in effect on January 1, 1995. As a result, due to the fact that “Green Tea”, “Moroccan”, “Earl Grey”, “Forest Fruits Tea”, “Lemon Tea”, “Orange Tea”, “Peach Tea”, “Strawberry Tea” are all classified in subheadings 0902.10 and 0902.30, neither the imported products nor their containers are required to be marked with the foreign country of origin. This statutory exemption is effective for goods entered, or withdrawn from warehouse, for consumption on or after October 11, 1996.
However, the Miscellaneous Trade and Technical Corrections Act of 1996 does not apply to the “Rooibos Tea” Royal T-Stick classified under 1211.90.4020, Harmonized Tariff Schedule of the United States (HTSUS) and this merchandise is required to be marked with the foreign country of origin, namely South Africa.
Although we note the discrepancies provided to this office concerning the manufacturing process (the green and black teas were flavored in India/the blending of ingredients was performed in the Netherlands), it is actually immaterial to determining the country of origin for these products, because blending or flavoring of tea does not constitute a substantial transformation.
Based on the information provided, the “Green Tea”, “Moroccan”, “Earl Grey”, “Forest Fruits Tea”, “Lemon Tea”, “Orange Tea”, “Peach Tea”, and “Strawberry Tea” Royal T-Sticks are products of India and the “Rooibos Tea” Royal T-Stick is a product of South Africa.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division