HQ 0087380 - Pompadour Herbal Teas - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0087335 - HQ 0087446 > HQ 0087380

HQ 087380

October 5, 1990
CLA-2 CO:R:C:G 087380 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6087

Mr. Hans Eggeling
Vice President
Harry W. Hamacher, Inc.
99 Hudson Street
New York, NY 10013

RE: Pompadour Herbal Teas

Dear Mr. Eggeling:

This ruling is in response to your letter of June 13, 1990, requesting the classification of various herbal teas under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were provided for our inspection.

FACTS:

The submitted samples consist of three types of herbal teas. The products are put up in retail packages containing 20 or 25 individually wrapped tea bags. The "Apple & Fruit Tea" consists of apples, hibiscus flowers, orange peels, apple flavor, citric acid, and lemon peels. The "Mixed Fruit & Herbs" tea is made from rose hips, hibiscus flowers, dried apples, orange peels, elder fruits, and peppermint leaves. The "Rosehip and Hibiscus Flowers" tea is a blend of the two stated ingredients.

ISSUE:

What is the proper classification of the herbal teas under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Although not legally binding, the Explanatory Notes to the Harmonized Tariff Schedule represent the official interpretation of the tariff at the international level. They offer guidance in understanding the scope of the HTSUSA provisions.

Heading 0902, HTSUSA, provides for tea. The Explanatory Note to heading 0902 indicates that the heading "covers the different varieties of tea derived from the shrubs of the botanical genus Thea." The Note, however, further provides that the heading:

[E]xcludes products not derived from the shrubs of the botanical genus Thea but sometimes called "teas", e.g., * * * (b) Products for the making of herbal infusions or herbal "teas" (other than medicinal "teas"). These are classified, for example, in heading 08.13, 09.09,
12.11 or 21.06. * * *

Heading 2106, HTSUSA, provides for food preparations not elsewhere specified or included. The Explanatory Note to heading 2106 indicates that that heading includes:

Products consisting of a mixture of plants or parts of plants (including seeds or fruits) of different species or consisting of plants or parts of plants (including seed or fruits) of a single or different species mixed with other substances such as one or more plant extracts, which are not consumed as such, but which are of a kind used for making herbal infusions or herbal "teas", including products which are claimed to offer relief from ailments or contribute to general health and well-being.

The products here are described by the above note. They consist of mixtures of parts of plants of different species, some mixed with other substances such as flavoring and citric acid, and all are used to make herbal teas.

HOLDING:

The products in question are classifiable in subheading 2106.90.6087, HTSUSA, which provides for food preparations not elsewhere specified or included, other, herbal teas and herbal infusions comprising mixed herbs. The applicable rate of duty is 10 percent ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling