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NY J87907




September 10, 2003

CLA-2-09:RR:NC:SP:232 J87907

CATEGORY: CLASSIFICATION

TARIFF NO.: 0902.10.9000; 0902.30.0010; 3923.10.0000; 4819.40.0040; 4821.10.2000; 4823.20.9000; 5604.10.2000; 7310.29.0050

Ms. Mary Z. Scinto
International Marketing Systems, Ltd.
One Corporate Drive, Suite 402
Shelton, CT 06484

RE: The tariff classification of Tea from China and the US

Dear Ms. Scinto:

In your letter dated August 8, 2003, you requested a tariff classification ruling.

You submitted descriptive literature, samples, and photographs of the imported packages. The subject merchandise is “Bigelow” tea in two gift assortments. The first assortment has four small metal containers of varying teas packaged together in an acetate box with a cardboard bottom. A small gift tag is suspended from a gold colored elastic cord wrapped around the item. The four varieties of teas are “Darjeeling Blend”, “Earl Grey”, “English Breakfast” and “Green Tea”. The first three are black teas; the “Earl Grey” is flavored with bergamot oil. The second assortment, similarly packaged, has canisters of “Earl Grey”, “English Breakfast”, “French Vanilla”, “Lemon Lift”, and “Green Tea”. As above, the first four are black teas. The “Earl Grey”, “French Vanilla”, and “Lemon Lift” are flavored with bergamot oil, natural and artificial vanilla flavor, and lemon flavor, respectively. Each of the containers has twenty tea bags, packed in four foil-lined packets of five tea bags each. The tea is originally imported from India, China, Sri Lanka, Argentina, and/or Taiwan, then blended in the US and packaged in tea bags and the foil-lined packets. These are sent to China where the whole product is assembled for retail sale.

The applicable subheading for the green tea will be 0902.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tea, whether or not flavored: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: Other. The rate of duty will be free.

The applicable subheading for the “Earl Grey”, “English Breakfast”, “French Vanilla”, and “Lemon Lift” teas 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 acetate packaging box will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles for the conveyance or packing of goods, of plastics: Boxes, cases crates and similar articles. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the foil-lined packets will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Cartons, boxes, cases, bags, and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers: Other sacks and bags, including conesOther. The rate of duty will be 0.5 percent ad valorem.

The applicable subheading for the gift tags will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be 0.9 cents per kilogram.

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 0.4 percent ad valorem.

The applicable subheading for the elastic cord will be 5604.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Rubber thread and cord, textile covered (201). The rate of duty will be 6.4 percent ad valorem. The elastic cord falls within textile category designation 201. Based upon international textile trade agreements products of China are not subject to quota but do require a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The applicable subheading for the small metal canisters will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: OtherOther. The rate of duty will be free.

HTSUS subheading 9801.00.10 provides for the duty free entry of products of the US that are 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, provided there has been compliance with the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1).

The foil-lined packets and the paper tea bags, which are made in the US, may be returned free of duty under the provisions of subheading 9801.00.10, HTS, upon compliance with the documentation requirements of 19 CFR 10.1.

Processing the imported tea in the United States does not substantially transform it into an American product; therefore classification under 9801.00.10 HTS would not be applicable.

The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, Maryland 20857
Telephone: (301) 443-6553

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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