CLA-2-09:RR:NC:SP:232 E81943
4823.20.9000; 7612.90.1090
Mr. August M. Vlak
Everest Herbals, LLC.
590 Madison Avenue, 21st Floor
New York, NY 10022
RE: The tariff classification of Tea from the People’s Republic of China.
Dear Mr. Vlak:
In your letter dated May 4, 1999, you requested a tariff classification ruling.
You submitted descriptive literature and sample packaging with your request. The subject merchandise is five varieties of tea. All will be imported in individual tea bags which will in turn be packaged in individual foil packets and shipped 20 packets in a cardboard box. The first item is described as 100 percent green tea, with a net weight of 3.5 grams per tea bag.
The other four products are mixtures of green tea with other herbs, and will have a net weight of 2.5 grams per tea bag. The “Rhodiola Tea” is said to contain 80-85 percent green tea, 10-13 percent rhodiola saera, and 10-13 percent wolfberry (lyceum barbarum). The “Himalayan Cordyceps Tea” is described as containing 90-95 percent green tea, 3-5 percent Cordyceps Sinesus, and 3-5 percent wolfberry (lyceum barbarum). Similarly, the “Snow Lotus Tea” is stated to consist of 90-95 percent green tea, 3-5 percent snow lotus (saussurea sp.), and 3-5 percent wolfberry (lyceum barbarum). The last product, the “Saffron Tea”, is said to contain 90-95 percent green tea, 4-5 percent saffron (carthamus tinctorius), and 1-2 percent wolfberry (lyceum barbarum).
The applicable subheading for the green tea will be 0902.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tea, whether or not flavored: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: Other. The rate of duty will be Free. However, according to Additional US Note 4 to Chapter 9, all immediate containers and wrappings, and all intermediate containers, of tea (heading 0902) 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 cardboard box (containing the green tea bags) will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Folding cartons, boxes and cases, of non-corrugated paper or paperboard...Other. The rate of duty will be 1.4 percent ad valorem.
The applicable subheading for the paper tea bags containing the green tea will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the foil packets surrounding the green tea bags will be 7612.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for Aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), For any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Other: Of a capacity not exceeding 20 liters...Other. The rate of duty will be 5.7 percent ad valorem.
The applicable subheading for the “Rhodiola Tea”, the “Himalayan Cordyceps Tea”, the “Snow Lotus Tea”, and the “Saffron Tea” will be 2101.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate..: Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate: Other: Other. The rate of duty will be 8.8 percent ad valorem.
Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 John Maria at 212-637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division