CLA-2-09:RR:E:NC:SP:232
Ms. Laura E. Moran
Liif Tea, LLC
405 N. Wabash Avenue Unit 3010
Chicago, IL 60611
RE: The tariff classification of Green, Black and White Tea from Sri Lanka
Dear Ms. Moran
In your letter dated August 26, 2007, you requested a tariff classification ruling. You also requested a ruling on country of origin, acceptable country of origin marking and applicable trade agreements.
The subject merchandise is Black tea not flavored, Black tea flavored, Green tea not flavored and White tea not flavored. The teas are all loose leaf (there are no retail size tea bags). All the teas, except the White tea are shipped in industrial bags greater than 3 kilos. The White tea is shipped in bags of two sizes, greater and less than 3 kilos. All teas are repacked in the United States.
The applicable subheading for the Green tea, not flavored will be 0902.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tea, whether or not flavored: Other green tea (not fermented)….Other. The duty rate will be free.
The applicable subheading for the Black Tea, not flavored, the Black Tea, flavored, the White tea, not flavored and the White tea, flavored (under 3kg. and over 3kg.) will be 0902.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tea, whether or not flavored…other black tea (fermented) and other partly fermented tea. The rate of duty will be free.
Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines "country of origin" as: The country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of this part; however for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. Accordingly, the country of origin of an article is the country in which it was wholly grown, or, if processed in several countries, the country in which the last substantial transformation occurred.
Based on the information provided, the Green, Black and White Teas are products of Sri Lanka.
On October 11, 1996, the President signed the Miscellaneous Trade and Technical Corrections Act of 1996. Section 14 of the Act amended the country of origin marking statute (19 U.S.C. 1304) to exempt imports of certain specified coffee, tea and spices from the marking requirements of 19 U.S.C. 1304 (a) and (b). As a result 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. The green tea is among the products which have been included in this statutory marking exemption. Therefore, neither teas (the Green Tea and the Black Tea) nor its containers are required with the foreign country of origin.
Articles classifiable under subheading 0902.20.9000 and 0902.40.000, HTSUS, which are products of Sri Lanka, are currently not entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse.
To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP."
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 http://www.usitc.gov/tata/hts/.
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 telephone number (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 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division