OT:RR:CTF:FTM H320527 MD
Ms. Neli Andersen
W31 LLC
1237 Smoketree Drive
Forest, Virginia 24551
RE: Modification of NY N280540; Tariff Classification of Rooibos Tea from South Africa
Dear Ms. Andersen:
This is in reference to New York Ruling Letter (“NY”) N280540, dated November 18, 2016, which was issued to you concerning the tariff classification of various teas. Specifically, U.S. Customs and Border Protection (“CBP”) found that “Rooibos Tea” from South Africa was classified within subheading 1211.90.4020, Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”), which provides for “Plants and parts of plants (including seeds and fruits), of a kind used primarily for perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered: Other: Mint leaves: Other: Herbal teas and herbal infusions (single species, unmixed).” The general, column one duty rate was 4.8 percent ad valorem.
We have reviewed NY N280540 and determined the tariff classification of “Rooibos Tea” to be in error. As such, this ruling serves to modify NY N280540 with regard to the tariff classification of the “Rooibos Tea” from South Africa. CBP’s determination with respect to the remainder of NY N280540, including the tariff classifications of the other varieties of teas, is not affected by this action.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on October 6, 2021, in Volume 55, Number 39, of the Customs Bulletin. No comments were received in response to this notice.
FACTS:
In NY N280540, the “Rooibos Tea” from South Africa was described as follows:
The subject merchandise is described as […] rooibos tea, [] bearing the product name “Royal T-Stick.” […] “Rooibos Tea” consists of 100 percent rooibos tea (Aspalathus linearis).
[…]
The applicable subheading for the “Rooibos Tea” Royal T-Sticks will be 1211.90.4020, Harmonized Tariff Schedule of the United States (“HTSUS”), 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 general rate of duty will be 4.8 percent ad valorem.
While previously classified within subheading 1211.90.4020, HTSUSA, CBP now believes that the proper classification for the “Rooibos Tea” from South Africa is under subheading 1211.90.9280, HTSUSA.
ISSUE:
What is the tariff classification of the “Rooibos Tea” from South Africa?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is determined in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5.
The 2021 HTSUS provisions under review are as follows:
1211 Plants and parts of plants (including seeds and fruits), of a kind primarily used in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered:
1211.90 Other:
Mint leaves:
1211.90.40 Other:
1211.90.4020 Herbal teas and herbal infusions (single species, unmixed).
* * *
Other:
1211.90.92 Fresh or dried:
Other:
1211.90.9280 Herbal teas and herbal infusions (single species, unmixed)
* * *
In addition, the Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
In relevant part, the ENs to heading 1211 provide:
Certain plants or parts of plants (including seeds or fruits of this heading may be up (e.g. in sachets) for making herbal infusions or herbal “teas.” Such products consisting of plants or parts of plants (including seeds or fruits of a single species (e.g., peppermint “tea”) remain classified in this heading.
* * *
As noted, the “Rooibos Tea” from South Africa is understood to consist of “100 percent rooibos tea (Aspalathus linearis).” Further described within NY N280540, “[a]ll of the Royal T-Stick products are packaged […] [in] individual wrapped oriented polypropylene micro-perforated foil pouches or ‘sticks’ [which are] steeped in a cup of hot water to make a beverage.” While not discussed in earnest within NY N280540, it is important to note that the “Rooibos Tea” is properly classified within heading 1211, HTSUS, as opposed to heading 0902, which provides for teas exclusively derived from the botanical genus Thea. Specifically, the ENs to heading 0902 state, in pertinent part that “this heading covers the different varieties of tea derived from the plants of the botanical genus Thea (Camellia).” Moreover, the ENs elaborate that “the heading further excludes products not derived from the plants of the botanical genus Thea but sometimes called “teas,” e.g.: … (b) Products for making herbal infusions or herbal “teas.” These are classified, for example, in headings 08.13, 09.09, 12.11 or 21.06.” Although the preparation of the “Rooibos Tea” may mirror that of traditionally prepared teas, its composition of “100 percent rooibos tea (Aspalathus linearis),” which is not within the Thea genus precludes classification therein. Thus, we find the exclusion of the “Rooibos Tea” from heading 0902, HTSUS, to be proper because the plant from which it is derived is not of the Thea genus. The ENs for heading 1211 allow for “Certain plants or parts of plants (including seeds or fruits of this heading may be up (e.g. in sachets) for making herbal infusions or herbal ‘teas.’ Such products consisting of plants or parts of plants (including seeds or fruits of a single species (e.g., peppermint ‘tea’) remain classified in this heading.” Here, the “tea” made from the rooibos plant meets this definition and is properly classified therein. Accordingly, the “Rooibos Tea,” at the heading level, is properly classified within heading 1211, HTSUS, as an “herbal tea” derived from the “plants or parts of plants” typically classified therein.
That said, in NY N280540, the “Rooibos Tea” from South Africa was incorrectly classified in subheading 1211.90.4020, HTSUSA. Subheading 1211.90.4020, HTSUSA explicitly provides for “Plants and parts of plants (including seeds and fruits), of a kind used primarily for perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered: Other: Mint leaves: Other: Herbal teas and herbal infusions (single species, unmixed).” While the “Rooibos Tea” is derived from the “plants or parts of plants” of heading 1211, HTSUS, and is an “herbal tea [or] herbal infusion” made from a single plant species, there is no information to suggest that the “Rooibos Tea” at issue contains any mint leaves. Additionally, there is no information, legal or biological, to suggest that mint (Mentha) and rooibos (Aspalathus) are similar enough to one another that they could be classified interchangeably.
Accordingly, we determine that the “Rooibos Tea” from South Africa are properly classified under subheading 1211.90.9280, HTSUSA, which provides for “Plants and parts of plants (including seeds and fruits), of a kind used primarily for perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered: Other: Other: Fresh or dried: Other: Herbal teas and herbal infusions (single species, unmixed).”
HOLDING:
Under the authority of GRIs 1 and 6, the “Rooibos Tea” from South Africa is classified under subheading 1211.90.9280, HTSUSA, which provides for “Plants and parts of plants (including seeds and fruits), of a kind used primarily for perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered: Other: Other: Fresh or dried: Other: Herbal teas and herbal infusions (single species, unmixed).” The general rate of duty is free.
EFFECT ON OTHER RULINGS:
NY N296408, dated May 16, 2018, is hereby MODIFIED.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
For Craig T. Clark, Director
Commercial and Trade Facilitation Division