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NY I82399




July 8, 2002

CLA-2-09:RR:NC:SP:232 I82399

CATEGORY: CLASSIFICATION

TARIFF NO.: 0902.30.0010; 4823.20.9000

Mr. Shachar Gat
Shonfeld’s USA
16871 Noyes Avenue
Irvine, CA. 92606

RE: The tariff classification of Tea from China

Dear Mr. Gat:

In your letter dated June 5, 2002, you requested a tariff classification ruling.

You submitted descriptive literature with your request. A product sample had been submitted earlier. The subject merchandise is part of item CO-202840a, a gift assortment that is packaged for retail sale, and is marketed as “Tea for One”. It contains a variety of items. There is a 3-inch tall, 3-inch diameter metal canister that is said to hold “Earl Grey” (black) tea in bags. Sitting on the canister is a 4-inch tall ceramic mug, decorated with decals. Nestled on a foil sheet in the center of the mug is foil wrapped cocoa wafer. A spherical metal tea infuser hangs by a small chain from the handle of the mug. All of the above items are tied together with a silver string. It is noted that the sample metal canister did not contain tea, but your subsequent submission supplied the necessary information.

The combination of items in Product CO-202840a is not classifiable as a set and therefore each item must be classified individually. The metal canister, the ceramic mug, the wafer cookie, and the tea infuser were all classified previously in NY Ruling I81287.

The literature provided, as well as the packaging, describes this product as containing black tea in bags. For the purposes of this ruling it is therefore assumed that it does contain black tea. 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 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 0.7 percent ad valorem.

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 John Maria at (646) 733-3031.

Sincerely,

Robert B. Swierupski
Director,

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