CLA-2-21:OT:RR:E:NC:232
Pamela M. Johnson
Starbucks Coffee Company
2401 Utah Ave South
Seattle, Washington 98134
RE: The tariff classification and country of origin of Cucumber White filter bag Tea from Canada
Dear Ms. Johnson:
In your letter dated October 15, 2008 you requested a tariff classification ruling. You also requested a ruling on country of origin.
White tea grown in China is imported into the United States and blended with lime peel, dandelion leaf, black Darjeeling tea, cucumber, peppermint, lemon myrtle, natural flavors and lime essence oil. The resulting product is a bulk tea blend called Cucumber White Tea. The black tea is stated to be from India and the dandelion leaf is from China. The organic lemon myrtle is from Australia and the remaining ingredients listed are from the United States. The bulk Cucumber White Tea is exported to Canada, where it is packaged into filter bags and retail cartons. The packaged tea blend is re-imported into the United States for sale at Starbucks retail stores and at grocery stores.
The applicable subheading for the Cucumber White Tea will be 2101.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: 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: Other. The rate of duty will be 8.5 percent ad valorem.
The Cucumber White Tea, being of U.S. origin, will be eligible for entry as American Goods Returned. Provided the documentary requirements of 19 C.F.R. ยง10.1 are satisfied, the applicable subheading for the repackaged Cucumber White filter bag Tea will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTSUS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1097 are free of duty.
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