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NY D85639




December 17, 1998

CLA-2-09:RR:NC:SP:232 D85639

CATEGORY: CLASSIFICATION

TARIFF NO.: 0902.30.0010; 4819.20.0040; 4823.20.9000

Mr. Aaron Zaris
Harris Freemen Co., Inc.
933 Hylton Road
Pennsauken, NJ 08110

RE: The tariff classification of Black Tea from India.

Dear Mr. Zaris:

In your letter dated December 7, 1998, you requested a tariff classification ruling.

You submitted a sample and descriptive literature with your request. The subject merchandise is black tea (orange pekoe and pekoe-cut)in cellulose tea bags. It will be imported in cardboard boxes containing either 100 bags, 48 bags or 24 bags.

The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Tea, whether or not flavored: Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg...In tea bags. The rate of duty 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 cardboard box (containing 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 1.7 percent ad valorem. Effective January 1, 1999, the duty rate will be 1.4 percent ad valorem.

The applicable subheading for the paper tea bags 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 2.2 percent ad valorem. Effective January 1, 1999, the rate of duty will be 1.8 percent ad valorem.

Articles classifiable under subheadings 4819.20.0040 and 4823.20.9000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Additional requirements may be imposed on this product 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 212-466-5730.

Sincerely,

Robert B. Swierupski

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