CLA-2-74:OT:RR:NC:N1:113
Ms. Dawn E. Schimschack
Great Lakes Customs Brokerage Inc.
4500 Witmer Industrial Estates
Niagara Falls, NY 14305
RE: The tariff classification of tea filters from Germany
Dear Ms. Schimschack:
In your letter dated June 27, 2008, on behalf of Aqua Select USA Ltd., you requested a tariff classification ruling on tea filters. You submitted samples of two styles of tea filters for our review.
The first sample is identified as the t-sac Multi-Use Tea Filter, UPC number 7 74313 02021 4, designed for cups, mugs and small teapots (1-4 cups). The second sample is identified as the t-sac Multi-Use Tea Filter, UPC number 7 74313 02032 0, designed for large teapots (4-10 cups). You stated in your letter that each Multi-Use Tea Filter consists of a brass mesh screen attached to a plastic ring. The tea filter is designed to be placed directly on the top of a teacup/teapot. The mesh basket will be filled with loose tea leaves and lowered into the hot water in the teacup/teapot to steep. You stated that the tea filters will be made in Germany.
The applicable subheading for the Multi-Use Tea Filters will be 7418.19.2130, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of copper; other, other, of copper-zinc base alloys (brass), cooking and kitchen ware. The rate of duty will be 3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division