CLA-2-09:S:N:N1:232-851505
4823.20.9000
Mr. Marc G. Greenberg
Trade Marcs Group, Inc.
55 Nassau Avenue
Brooklyn, New York 11222
RE: The tariff classification of black tea from Sri Lanka.
Dear Mr. Greenberg:
In your letter dated April 10, 1990 you requested a tariff
classification ruling.
Samples and descriptive information were submitted with your
request. The subject merchandise consists of Dimbula, Neliya,
and Ruhuna, which are three varieties of black tea. The teas
will be imported in paper tea bags, with each tea bag enclosed in
a paper sack. The tea bags will be packaged in a cellophane-
wrapped paper box in sizes of 10 tea bags per box and 24 tea
bags per box.
The applicable subheading for the Dimbula, Neliya, and
Ruhuna black teas will be 0902.30.0010, 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. 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.
The applicable subheading for the paper tea bag will be
4823.20.9000, HTS, which provides for other paper, paperboard,
cellulose wadding and webs of cellulose fibers, cut to size or
shape; other articles of paper pulp, paper, paperboard, cellulose
wadding or webs of cellulose fibers...filter paper and
paperboard...other. The rate of duty will be 3.7 percent ad
valorem.
The applicable subheading for the paper sack covering each
tea bag 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 rate
of duty will be 5.3 percent ad valorem.
The applicable subheading for the cellophane-wrapped paper
box will be 4819.20.0040, HTS, which provides for 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 4823.20.9000,
4819.20.0040, and 4819.40.0040, HTS, which are products of Sri
Lanka are entitled to duty free treatment under the Generalized
System of Preferences (GSP) upon compliance with all applicable
regulations.
Additionally, tea, classifiable under subheading
0902.30.0010, 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.
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