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NY K89970




November 5, 2004

CLA-2-09:RR:NC:SP:232 K89970

CATEGORY: CLASSIFICATION

TARIFF NO.: 0902.10.1000; 0902.30.0090; 1211.90.4020, 1211.90.8080; 4420.90.4500; 4819.10.0040; 4901.99.0092; 7013.39.5000

Ms. Donna Van Den Broeke
Kamino International Transport, Inc.
514 Eccles Avenue
South San Francisco, CA 94080

RE: The tariff classification of Tea Gift Boxes from Taiwan

Dear Ms. Van Den Broeke:

In your letter dated October 11, 2004, on behalf of Bonjour, Inc, you requested a tariff classification ruling.

You submitted descriptive literature and mock-up product samples with your request. The samples are being returned to you as per your request. The subject merchandise is tea gift assortments. The “Tea Sampler”, item # 1353-90, is eight purportedly foil-wrapped pouches of loose tea in a cardboard box. The varieties of tea are said to be English Breakfast (black tea), Chamomile (Chamomile blossoms), Cherry Vanilla (flavored black tea), Jasmine (flavored black tae), Apricot (flavored black tea), Peppermint (peppermint leaves), Ceylon Tea (black tea), and Earl Grey (flavored black tea).

The second product is item # 1352-QVC, also a retail item. As the package submitted is to be a prototype, the weight, and even the actual contents, of the individual items when imported may not be exactly as shown in the sample. This product actually contains two parts packaged together to make one retail item. It consists of eight packets of loose tea packed in a wooden chest, and a 5-inch diameter glass teapot. The box measures 2 ½ inches deep by 8 inches wide and 7 inches deep. The top slides off to reveal that it is divided by wood slats into four sections. The teas are said to be English Breakfast, Chamomile, Cherry Vanilla, Jasmine, Apricot, Mango Green, Peppermint, and Earl Grey. The teapot is glass with a blue ceramic handle and lid. It has a built-in tea strainer for holding the loose tea. The teapot is not designed for use on a stovetop or in a microwave. The purchaser puts the tea into the pot and then adds hot water to steep the tea. An instruction booklet included in the package suggests how long to let it brew for each type of tea.

The applicable subheading for the mango green tea will be 0902.10.1000, 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: Flavored. 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 English Breakfast, Earl Grey, Ceylon, jasmine, cherry vanilla, and apricot teas will be 0902.30.0090, 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...Other. The rate of duty will be free.

The applicable subheading for the Peppermint tea will be 1211.90.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed, or powdered: Other: Mint leaves: Other: Herbal teas and herbal infusions (single species, unmixed). The rate of duty will be 4.8 percent ad valorem.

The applicable subheading for the Chamomile tea will be 1211.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed, or powdered: Other: Other: Other: Herbal teas and herbal infusions (single species, unmixed). The rate of duty will be free.

The applicable subheading for the wooden box will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other: Not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.

The applicable subheading for the cardboard boxes (containing the tea packets) will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Cartons, boxes and cases, of corrugated paper or paperboard...Other. The rate of duty will be Free.

The applicable subheading for the booklet will be, 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free

The applicable subheading for the glass teapot will be 7013.39.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: Other: Other: Valued over $3 each: Other: Valued over $3 but not over $5 each. The rate of duty will be 15 percent ad valorem.

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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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

Your inquiry does not provide enough information for us to give a classification ruling on the packets containing the loose tea. Your request for a classification ruling should include the exact composition of these items. Are they made of aluminum foil, foil-lined paper, Mylar, or some other material entirely? When this information is available, you may wish to consider resubmission of your request.

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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